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Dictionary by pitch.dog
Audit, assurance & evidence · Core

Financial-statement audit

Also called: financial audit

ELI5

An audit intended to support an opinion on financial statements.

Used in conversation

“Can we circulate financial-statement audit with the assumptions and open questions marked?”

Pitch context

You will see “Financial-statement audit” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches audit, assurance & evidence.

Why it matters: In audit, assurance & evidence, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.