Financial audit

Financial audit

Financial audit

Introduction
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Resources
The overall audit objective of financial audit is to provide reasonable assurance as to whether the financial statements or other forms of presentation of financial information are fairly and/or in all material respects presented in accordance with the applicable financial reporting and regulatory framework. Based on the legal requirements, ECA's financial audits typically concern:
  • audits of the reliability of the accounts, which comprise the financial statements and the report(s) on implementation of the budget (Statement of Assurance), and
  • financial audits of selected topics, chosen on the basis of stakeholder interest, their priority or other.
 
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