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Auditor's Report And Financial Restatements


AUDITOR'S REPORT AND FINANCIAL RESTATEMENTS

Auditor's Report and Financial Restatements



Auditor's Report and Financial Statements

Introduction

There is an association between audit quality and financial restatements. The financial statements are prepared by Finance Managers of the company and then are submitted for auditing. When all the financial statements is audited by the group of Auditors, then the report is submitted back to Finance Manager of the company. If there were mistakes or errors in the report, then the Finance Department will reassess the financial statements. After the reassessment of financial statements, company prepares a financial restatement according to the changes in Audit Report. (Abbott, ...
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