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Reports on Audited Financial Statements

www.aicpa.org

the Company's management4 and that the auditor's responsibility is to express an opinion on the financial statements based on his or her audit 3 This section does not require a title for an auditor's report if the auditor is not independent. See section 504, Association With Financial Statements, for guidance on reporting when the auditor is not

  Report, Company, Testament, Financial, Audited, Reports on audited financial statements

Reports on Audited Financial Statements - AICPA

us.aicpa.org

of operations, and cash flows in conformity with generally accepted accounting principles. This conclusion may be expressed only when the auditor has formed such an opinion on the basis ofan audit performed in accordance withgenerally accepted auditing standards..08 The auditor's standard report identifies the financial statements au-

  Operations, Report, Testament, Financial, Audit, Audited, Reports on audited financial statements

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