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Basic elements of Auditor’s Report


Basic elements of Auditor’s Report

The auditor's report should incorporate the following elements in it. They are -

  1. Title
  2. Addressee
  3. Identification of the financial statements audited
  4. A reference to the auditing standards,practices followed
  5. Expression or disclaimer of opinion on tje financial statement
  6. Signature
  7. Auditor's address
  8. The date of the report 

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