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Locating the Auditors Report In these cases, auditors reports can be found in annual reports immediately prior to the financial statements. In other cases, auditors reports can be found either as a separate document or attached to the businesss financial statements. Where Do I Find Audit Results on the Financial Statements? chron.com audit-results-financial-s chron.com audit-results-financial-s
Auditors are finance professionals who perform audits they review financial statements, internal processes, and transaction records to assess accuracy and completeness. Internal auditors typically work for the company they audit and guide management on improving recording and reporting processes.
Auditors cannot prepare those financial statements for directors, or they would be reporting to shareholders on their own work. Furthermore, while auditors can and do bring pressure to bear on companies to change the financial statements, auditors cannot compel directors to make changes. Financial reporting: who does what? - ICAEW.com icaew.com technical the-future-of-audit icaew.com technical the-future-of-audit
Final/completed audit reports are public information. Audit working papers are not. Final audit reports are public information; audit working Texas Press Association final-audit-reports-are-p Texas Press Association final-audit-reports-are-p
In general, an audit report is issued to those in a position to see that corrective actions are taken and those with a need to know. Who gets copies of audit reports? - Risk Management Audit Services harvard.edu faq who-gets-copies-aud harvard.edu faq who-gets-copies-aud
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Auditors are generally and ultimately appointed by the shareholders and report to them directly or via the audit committee (or its equivalent) and others charged with governance. However, some companies audited financial statements, and particularly public companies, are on public record.

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