Audited Financial Statement | Push Digits Chartered Accountants

Audited Financial Statement



Audited Financial Statement

Audited financial statement is a financial statement that has been examined and checked by an independent third party for any material uncertainties and misstatements (either due to fraud or errors). An audited financial statement has five major components which are listed below:

  • Statement of Financial Position
  • Statement of Comprehensive Income
  • Statement of Cash Flow
  • Statement of Changes in Equity
  • Notes to the Financial Statement

The outcome of this examination is an audit report that is issued by the auditor, in which the auditor expresses opinion on whether the financials of the entity present a true and fair view and are prepared in accordance with the international financial reporting standards (IFRS).  The auditor’s report accompanies the financial statements when they are issued to the intended recipients.


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