|
|
(239) 549-8882 |
Contact Me
Financial Statement Audit
The objective of a financial statement audit is to express an opinion about whether financial statements are pr
esented fairly in accordance with Generally Accepted Accounting Principles. An audit includes tests of accounting records and other procedures required to express the opinion.
The procedure includes tests of documentary evidence that supports transactions recorded in the accounts, tests of physical existence of assets and confirmation of receivables and liabilities. The audit includes examining supporting evidence of the amounts and disclosures in the financial statements, although it does not include a detailed examination of all transactions.