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Preparation and Audit of the Annual Financial Statements

Cobo, Esteban ; Duro, Miguel ; Soler, Edi

Reference: CN-242-E
Number of pages: 16
Publication Date: Apr 17, 2020
Source: IESE (España)
Type of Document: Technical Note

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Description

Technical note on the preparation and auditing of annual accounts, with a detailed explanation of how to account for events occurring after the accounting close. The structure of the new audit report is detailed, placing more emphasis on the new section on key audit issues; the manager's legal (civil and criminal) responsibility for any errors in the annual accounts is also discussed.

Keywords

Annual reports audit Audit report Events subsequent to the closing Financial statement