Modalities of the report on financial statements according to international standards audit

The performance audit of financial statements covering the fiscal year, with the intensity of the work varies. Auditors report to shareholders, managers and other users of the technical verification of the financial statements. The audit opinion in each case must be based on sufficient, competent and relevant evidence. Evidence can be collected if the review process approaches from a screenplay based on: customer acceptance and engagement, exploring the nature of the client business and operations, developing a global strategy audit risk assessment audit of making curriculum revisions, the determination of basic steps in the audit process.