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The goal of an auditor's report is to document reasonable assurance that a company’s financial statements are free from error.
Along with balance sheets, profit & loss statements, and directors reports, auditor's reports make up part of a company's statutory accounts.
The auditor should also state whether they are externally or internally connected to the company.
Within the report, the auditor can share any reservations about the condition of the company’s finances or relevant additional information.
The auditor does not have to make inquiries or apply other auditing procedures after the date of his or her report under ordinary conditions. A subsequent events review is the auditor’s review of transactions and events occurring after the date of the balance sheet and up to the date of the auditor’s report.When the auditor reissues the report and uses the original report date, he or she does not have to investigate or inquire about events affecting the financial statements reported on that may have occurred between the original date and the reissuance date.: If the auditor is a continuing auditor, the report has to be updated.Standards such as those set by the UK Generally Accepted Accounting Practice (UK GAAP) help to assure external users that the auditor's opinion on the fairness of financial statements is based on a commonly accepted framework.A typical auditor's report will state: *Note: Items 5 and 6 are omitted if there is no additional information and/or if management has chosen not to prepare a management report.