audit report

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audit report

A term used in the context of clinical trials for a written evaluation by the sponsor’s auditor of the results of an audit.
References in periodicals archive ?
Notify regulatory agencies having jurisdiction over the entity that the auditor's report is not to be relied upon, including a request that the agency take whatever steps it may deem appropriate to accomplish the necessary disclosure.
Although the auditor's report is public, the names of those involved and any disciplinary action were not disclosed.
This paper is a valuable resource for students to acquaint themselves with the proposed model, the history of the auditor's report, and an overview of the audit standard setting process.
Due to the new developments, the preparation of the Auditor's Report by PwC has been delayed by a few days.
The addition of new elements to the auditor's report related to auditor independence, auditor tenure, and the auditor's responsibilities for, and the results of, the auditor's evaluation of other information outside the financial statements; and,
But on closer reading, the auditor's report states: "On two previous occasions (2010 and 2012) the auditors have reported to the council concerns about the need for proper processes to inform decision making".
This Statement on Auditing Standards (SAS) addresses the auditor's responsibility, when required or the auditor decides, to include in the auditor's report or other written communication issued by the auditor in connection with an engagement conducted in accordance with generally accepted auditing standards (GAAS) (hereinafter referred to in this SAS as auditor's written communication) language that restricts the use of the auditor's written communication.
The auditor's report released last September found the Commission for Motor Vehicles Evaluation, operated under the jurisdiction of Lau's bureau, has been ''meeting excessively and unreasonably'' and that remunerations paid to commission members were inflated by 80 percent to 4 million patacas ($513,000).
Section 103 of the Sarbanes-Oxley Act directs the Public Company Accounting Oversight Board to adopt an auditing standard that requires each registered public accounting firm to retain for a period of not less than seven years audit workpapers and other information that support the conclusions in the auditor's report.
The enforcement chief said the first auditor's report had been received in March, and since then the number handed in had gone up dramatically on a monthly basis.
A continued improvement in the quality of the working papers was also noted in the District Auditor's report.