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Are you required by law to have your organisation audited?
Are you required by law to have your organisation audited?

Financial statement audits

Your financial statements are a significant component of your financial reporting. An audit provides assurance about the true and fair view of the financial statements.

Auditing the financial statements

Organisations compile their financial statements as a way to provide information about the previous financial year to stakeholders. The financial statements show how the organisation has performed. It provides information for the organisation’s stakeholders – banks, shareholders, grant providers and prospective buyers, for example. These stakeholders need to be able to rely on the figures and explanatory notes presented. An audit opinion on the financial statements that is issued by an independent auditor provides the assurance they need.

Statutory and non-statutory

To protect society and its economy, any company that meets certain size criteria is required by law to engage an auditor to conduct an audit. Non-statutory (i.e. voluntary) audits put companies in a stronger position in their dealings with stakeholders, for example directors, banks and grant providers. Find out more about:

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