Introductory paragraph

Introductory paragraph

The first paragraph of the auditor's standard report, which identifies the financial statements audited, states the financial statements are the responsibility of management and that the auditor's responsibility is to express an opinion on the financial statements based on the audit.

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Part of Speech: noun
Synonym(s):
Blossary:
Industry/Domain: Accounting
Category: Auditing
Company: AIS
Product:
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