لخّصلي

follows:

•​Report title. The title must include the word "independent." Examples of appropriate titles are "independent accountant's opinion," or "report of independent auditor."
•​Audit Report address. The report is usually addressed to the company's stockholders or the company's board of directors or the company. It should not be addressed to company management.
•​Auditor's Opinion section. The opinion section, which states the auditor's conclusions based upon the results of the audit, is presented first due to its importance and must include the heading "Opinion." This paragraph states that an audit was performed to distinguish the report from a compilation or review report. It also lists the financial statements that were audited, including the notes to the financial statements as well as the balance sheet dates and the accounting periods for the income statement and statement of cash flows. The wording of the financial statements in the report should be identical to the titles used by management on the financial statements.
•​Basis for Opinion section. The basis for opinion paragraph states the audit was conducted in accordance with auditing standards generally accepted in the United States of America and references additional responsibilities as detailed in the auditor's responsibilities section of the report. The auditor also provides an affirmative statement that they are independent of the company and that they have fulfilled their professional ethical obligations. The final sentence indicates the auditor believes that sufficient appropriate evidence has been obtained to support the auditor's opinion.
•​Management's Responsibility section. The report must include the heading: Responsibilities of Management and Those Charged with Governance for the Financial Statements, and a paragraph that describes management's responsibility for the financial statements. This responsibility includes selecting the appropriate accounting principles and maintaining internal control over financial reporting sufficient for preparation of financial statements that are free of material misstatements due to fraud or error. This section references management's responsibility under accounting standards to assess the ability of the company to continue as a going concern and also references the responsibility of those charged with governance (e.g., the board of directors) to oversee the financial reporting process.
•​Auditor's Responsibilities section. This section must include the heading "Auditor's Responsibilities for the Audit of the Financial Statements" followed by three paragraphs that describe the auditor's responsibility.
•​Signature and Address of Audit Firm. The signature identifies the CPA firm or practitioner who performed the audit. Typically, the firm's name is used because the entire CPA firm has the legal and professional responsibility to ensure that the quality of the audit meets professional standards. The city and state of the audit firm should also be indicated.
•​Audit Report Date. The appropriate date for the report is the one on which the auditor completed the auditing procedures needed to obtain sufficient appropriate audit evidence. This date is important to users because it indicates the last day of the auditor's responsibility for the review of significant events that occurred after the date of the financial statements.
Terms: Standard unqualified audit report for a nonpublic entity effective for fiscal years ending on or after June 15, 2019; eight distinct parts of the report.