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Summary Audit Reports Theory
Accounting Audit Reports Theory in detail
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COMPANIES -REPORTSPg 238-263
, DIFFERENT TYPES OF COMPANY FINANCIAL STATEMENTS:
Section 1 of Companies Act defines financial statements
as:
Annual financial statements;
Provisional financial statements;
Interim or preliminary reports;
Group and consolidated financial statements;
Financial information in circular, prospectus or provisional
announcement of results.
Focus: Audited Published Annual Financial Statements
of Public Companies.
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