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ABC financial statements, December 31, 20X1 outstanding and income statements, stock change reports and cash flow statements summarizing accounting policies and other explanatory notes for the year ended.
Management’s responsibility for financial statements.
Management is responsible for the preparation and fair presentation of financial statements in accordance with public financial reporting standards. This responsibility includes: designing, implementing and maintaining internal controls related to fundraising and fair disclosure.
reports that misrepresent the subject by reason of fraud or error; Selective application of appropriate accounting principles; and develop accounting estimates appropriate to the circumstances. Auditor’s Responsibility It is our responsibility to express an opinion in the financial statements based on our audit. We conduct our audits as per international audits. we must adhere to those standards Conducting audits with protocols and project requirements and financial statements to ensure proper assurance of material malpractice.
Auditing involves the practice of obtaining audit evidence of values and disclosures in financial statements. The methods chosen are at the auditor’s discretion, including assessing the risks of misrepresentation of financial statements due to fraud or error. In performing those risk assessments, the auditor considers internal constraints associated with the proper interpretation of the company’s product and financial statements in order to design an audit procedure appropriate to the situation.
But not for the purpose of expressing an opinion on the performance of the company’s internal controls. This includes reviewing the correctness of the accounting policies used in the audit and the fairness of accounting estimates made by management and the overall interpretation of the financial statements. We believe that the audit evidence we have obtained is sufficient and relevant to provide the basis for our audit opinion.
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