Financial statement design. Consideration of fraud in a financial statement audit 153 au csection240 consideration of fraud in a financial statement audit sourcesasno122sasno128. In this three statement financial modeling chapter we will cover four key topics. A financial audit is conducted to provide an opinion whether financial statements the information being verified are stated in accordance with specified criterianormally the criteria are international accounting standards although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organisation.
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