| dc.date.accessioned | 2014-08-07T15:56:08Z | |
| dc.date.available | 2014-08-07T15:56:08Z | |
| dc.date.issued | 2012-08-28 | |
| dc.description | We have produced this information booklet to explain the role of auditors under the Companies Acts.
An audit is an examination of a company’s financial statements prepared by the directors of the company. Its purpose is to give the company’s owners (also known as members or shareholders) an independent, professional and informed opinion stating to what extent the financial statements: have been prepared according to the Companies Acts, any other
relevant legislation and relevant accounting standards; and give a true and fair view of the state of the company’s affairs, its profit or loss for the financial year and its assets and liabilities at the end of that year.
The audit is also of value to people doing business with the company because it helps them to assess the reliability of the company’s stated financial position.
An auditor is an independent professional person who is qualified to audit a company’s financial statements. | en |
| dc.language.iso | en | en |
| dc.publisher | Office of the Director of Corporate Enforcement | en |
| dc.subject | Company law | en |
| dc.subject | Auditors | en |
| dc.title | Auditors: Their duties and rights | en |
| dc.type | other | en |
| dc.contributor.corporatename | Ireland. Office of the Director of Corporate Enforcement | en |
| dc.publisher.place | IE | en |
| dc.rights.ecaccessrights | openAccess | |
| dc.relation.ispartofseriestitle | Quick guide (Ireland. Office of the Director of Corporate Enforcement) | en |
| dc.identifier.uri | http://hdl.handle.net/2262/70800 | |
