Written communication issued by an independent CERTIFIED PUBLIC ACCOUNTANT (CPA) describing the character of his or her work and the degree of responsibility taken. An' Auditors' Report' includes a statement that the AUDIT was conducted in accordance with GENERALLY ACCEPTED AUDITING STANDARDS (GAAS), which require that the AUDITOR plan and perform the audit to obtain reasonable assurance about whether the FINANCIAL STATEMENTS are free of material misstatement, as well as a statement that the auditor believes the audit provides a reasonable basis for his or her opinion. (See ACCOUNTANTS' REPORT.).
Barry Goldsmith
| APA | Barry Goldsmith. (2010). auditors' report. Retrieved October 2, 2026, from http://smartdefine.org/auditors%27_report/definitions/1148073 |
| Chicago | Barry Goldsmith. 2010. "auditors' report" http://smartdefine.org/auditors%27_report/definitions/1148073 (accessed October 2, 2026). |
| Harvard | Barry Goldsmith 2010, auditors' report, Smart Define, viewed 2 October, 2026, <http://smartdefine.org/auditors%27_report/definitions/1148073>. |
| MLA | Barry Goldsmith. "auditors' report" 21 October 2010. Web. 2 October 2026. <http://smartdefine.org/auditors%27_report/definitions/1148073> |