FINANCIAL STATEMENT AUDITS The audit of financial statements is the examination of an entity's financial statements and accompanying disclosures. The result of this examination is a report attesting to the fairness of presentation of the financial statements and related disclosures, in accordance with an applicable financial reporting framework. The purpose is to increase the confidence of users in the credibility of the financial statements.
We also consider the organisation’s financial controls and procedures to ensure appropriate audit procedures are designed and performed. This is not for the purpose of expressing an opinion over the effectiveness of the internal controls however, where potential improvements in internal control are identified, these are reported to governance.
