audit completion checklist


audit completion checklist
A list of items to be checked by audit staff to ensure that the financial statements being audited give a true and fair view. The list will include all statutory disclosures and accounting standard requirements; for example, ‘Have all the accounting policies been disclosed as required by Financial Reporting Standard 18, Accounting Policies?’ The checklist may be used throughout the audit but is more specifically designed to be used as a final check before handing the files to the reporting partner of the audit firm for signature.

Accounting dictionary. 2014.

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