Audit report examples are published online
2 Jun 09
The Auditing Practices Board has published Bulletin 2009/2 Auditor’s Reports on Financial Statements in the United Kingdom
This sets out examples of unmodified and modified auditors’ reports on financial statements of companies incorporated in the UK for years ending on or after 5 April 2009.
The examples take account of the 2006 Companies Act and ISA (UK and Ireland) 700 (Revised) which was issued in March 2009:
• the applicable requirements of the Companies Act 2006, which has superseded the Companies Act 1985 and the Companies (Northern Ireland) Order 1986
• the requirements of ISA
(UK and Ireland) 700 (Revised) which was issued during March 2009 (see PN 106).
The bulletin can be downloaded from the FRC’s website www.frc.org.uk