Audit Report and Its Preparation Procedure
Abstract
Today, the integral link between the preparation of financial statements and their audit is of significant importance to business entities and the public administration system. The reliability, transparency, and comparability of financial information are key factors for stakeholders. From this perspective, the role of auditing grows even more significant, and the auditor's final conclusion emerges as a crucial source of information. This article analyzes the content, purpose, main objectives, and procedure for preparing the audit opinion within the framework of international standards.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Accounting and Financial Management
Accounting Theory and Financial Reporting
Publication details
- Journal / source
- International Journal Of Management And Economics Fundamental
- Volume
- 06
- Issue
- 02
- Pages
- 61–65
- Publication date
- 28 February 2026
- Language
- EN