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This presentation outlines the general format and structure of an audit report, emphasizing its role as the endpoint of the audit process. It prepares viewers for future discussions about the audit process, culminating in the issuance of the audit report, which expresses the auditor's opinion on the fairness of the financial statements. The audit report follows a standardized format, as the primary objective is to assess whether the financial statements comply with the relevant accounting standards, like generally accepted accounting principles (GAAP). Understanding this format is essential for grasping the ultimate goal of the audit process.
