Oklahoma Society of CPAs
Never Underestimate the Value
Never Underestimate the Value
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Instructions: Enter a search word or term and click go or click on a letter or number below. Click italicized words in definitions to pop up a definition of the italicized word.
# | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | ZAccountants' Report
Formal document that communicates an independent accountant's: (1) expression of limited assurance on financial statements
as a result of performing inquiry and analytic procedures (Review Report); (2) results of procedures performed (Agreed-Upon Procedures Report); (3) non-expression of opinion or any form of assurance on a presentation in the form of financial statements information that is the representation of management (Compilation Report); or (4) an opinion on an assertion made by management in accordance with the Statements on Standards for Attestation Engagements (Attestation Report). An accountants' report does not result from the performance of an AUDIT. (See Auditors' Report.)
Date of Auditors'/Accountants' Report
Last day the auditors
perform fieldwork and the last day of responsibility relating to significant events subsequent to the financial statement date.
* Definitions courtesy of the New York State Society of CPAs
