FMD 2018 Level I Training Book

10/30/17

Exercise What do you want to know from your auditor? __________________________________________ __________________________________________ __________________________________________ __________________________________________ __________________________________________ __________________________________________ __________________________________________ __________________________________________ __________________________________________

The Financial Audit Report Contents

• Auditor’s Opinion • MD&A (if included) • Financial Statements • Notes to the Financial Statements • Supplementary Schedules (if included)

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