Chapter 15
Other Financial Reports: I Auditors’ Report and Directors’ Report
Corporate annual reports also contain certain financial reports. Auditors’ report plays an important role in ensuring financial discipline in a company/. Directors’ report is the annual score card of the performance of company management, as reflecteol i n the performance of the compony, to its owners.
CHAPTER OBJECTIVES
This chapter seeks to enable you to develop knowledge and understanding of:
The purpose of auditors’ report, its coverage as per the requirements of the Companies Act and other related issues.
Qualifications in the auditors’ report and corporate ...
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