The evaluation of the External Auditor's audit of the financial statements.
Overview
The external audit report has traditionally provided management and the board with one source of assurance for identifying and controlling financial reporting risk – the risk that economic events will not be appropriately reflected in an entity’s financial statements
| Author | Lindie Engelbrecht |
|---|---|
| Division | Legislation and Governance |
| Keywords | ACF (Audit Committee Forum) |
| Categories | Audit |
| Date | March 2005 |
| URL |