Auditing: Principles and Techniques

Chapter 11

Audit Report and Certificate

CHAPTER OUTLINE

11.1 Definition of Report

11.2 Definition of Audit Report

11.3 Value of Audit Report

11.4 Essentials of Good Audit Report

11.5 Scope of Audit Report

11.6 Signing of the Audit Report

11.7 Contents of Audit Report

11.8 Companies (Auditor’s Report) Order, 2003

11.9 Forms of Audit Report

11.10 Audit Report and Audit Certificate

11.11 Types of Auditor’s Report

11.12 Qualified Audit Report

11.13 Types of Audit Certificate

11.14 Auditor’s Report and ‘True and Fair View’

11.15 Specimen of Clean Audit Report

11.16 Specimen of Qualified Audit Report

11.17 Legal Views as Regards Audit Report

11.1 DEFINITION OF REPORT

A report is a statement of collected and considered facts, so drawn up as to give ...