Financial statement audit definition

Financial statement audit or "opinion audit" means an audit of the financial statements of a credit union performed in accordance with GAAS by an independent person who is licensed by the state. The objective of a financial statement audit is to express an opinion as to whether those financial statements of the credit union present fairly, in all material respects, the financial position and the results of its operations and its cashflows in conformity with GAAP, as defined herein.
Financial statement audit shall have the meaning set forth in Section 7.6.
Financial statement audit or "opinion audit" means an audit of the financial statements of a

Examples of Financial statement audit in a sentence

  • Financial statement audit and performance audits are categorized as mandatory audits.

  • However, “disability studies” is referred to more broadly throughout the paper, recognizing the interdisciplinary influence on pedagogical approaches of teacher educators who are informed by disability studies.

  • Financial statement audit Our objective is to form an opinion on the financial statements under International Standards on Auditing (UK).

  • Refer to OCC Bulletin 1999-37, “Interagency Policy Statement on External Auditing Programs: External Audit” (October 7, 1999).• Financial statement audit by an IPA: External auditing is traditionally associated with independent audits of the bank’s financial statements.

  • Remuneration of Auditors 2014 $'000 Financial statement audit services were provided free of charge to the department by the Australian National Audit Office.

  • The Director is further requested to approve that an agreement is entered into with the current owner of the property to repay the discount due to the Council over an agreed period.

  • Financial statement audit Our objective is to form an opinion on the financial statements under International Standards on Auditing (UK and Ireland).

  • Financial statement audit engagements are relevant to a wide range of potential users; consequently, in addition to independence of mind, independence in appearance is of particular significance.

  • Financial statement audit client An entity in respect of which a firm conducts a financial statement audit engagement.

  • Financial statement audit completed by the March 31st deadline (excluding any extenuating circumstances caused by the audit firm).


More Definitions of Financial statement audit

Financial statement audit means an audit conducted by the OIG or an independent public accounting firm in accordance with the Chief Financial Officers Act (CFO) of 1990, the purpose of which is to obtain reasonable assurance that the financial statements of a bureau and office are free of material misstatement. A financial statement audit also means an Indian Trust Funds audit that is required by the CFO Act and that is contracted to an independent public accounting firm.
Financial statement audit means the one that practicing auditors, auditing firms, branches of foreign auditing firms in Vietnam inspect, give their opinions on the truthfulness and rationality in the key respects of the financial statements of the audited units in accordance with provisions of auditing standards.
Financial statement audit is defined in Section 6.8.

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