Formal document that communicates an independent accountant's: (1) expression of limited assurance on FINANCIAL STATEMENTS as a result of performing inquiry and analytic procedures (Review Report); (2) results of procedures performed (Agreed-Upon Procedures Report); (3) non-expression of opinion or any form of assurance on a presentation in the form of financial statements information that is the representation of management (Compilation Report); or (4) an opinion on an assertion made by management in accordance with the Statements on Standards for Attestation Engagements (Attestation Report). An' Accountants' Report' does not result from the performance of an AUDIT. (See AUDITORS' REPORT).
Barry Goldsmith
| APA | Barry Goldsmith. (2010). Accountants' Report. Retrieved October 2, 2026, from http://smartdefine.org/accountants%27_report/definitions/1147006 |
| Chicago | Barry Goldsmith. 2010. "Accountants' Report" http://smartdefine.org/accountants%27_report/definitions/1147006 (accessed October 2, 2026). |
| Harvard | Barry Goldsmith 2010, Accountants' Report, Smart Define, viewed 2 October, 2026, <http://smartdefine.org/accountants%27_report/definitions/1147006>. |
| MLA | Barry Goldsmith. "Accountants' Report" 21 October 2010. Web. 2 October 2026. <http://smartdefine.org/accountants%27_report/definitions/1147006> |