Audit: related pages
Auditors' opinion
The auditor's opinion on the whether a company's accounts give a true view of its finances.
Adverse opinion
An auditor's warning that a company's reported accounts do not show a true and fair view.
Qualified audit opinion
An auditors opinion stated on the accounts of a limitation in scope of the audit, or of disagreement with accounting treatment or disclosure.
Corporate governance
The systems used to control corporations, and in particular deal with conflicts of interest between shareholders and managers (agency problems).
Accounting standards
Sets of rules governing how accounts are drawn up.
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