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Summary Audit Reports Theory

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Accounting Audit Reports Theory in detail

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Institution
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Schooljaar
200

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No
Which chapters are summarized?
Chapter 5
Uploaded on
October 25, 2021
Number of pages
13
Written in
2021/2022
Type
Summary

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COMPANIES -REPORTS
Pg 238-263

, DIFFERENT TYPES OF COMPANY FINANCIAL STATEMENTS:
 Section 1 of Companies Act defines financial statements
as:
 Annual financial statements;
 Provisional financial statements;
 Interim or preliminary reports;
 Group and consolidated financial statements;
 Financial information in circular, prospectus or provisional
announcement of results.
Focus: Audited Published Annual Financial Statements
of Public Companies.
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