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Official Roster of Ohio Officers Edition 2023-2024Auditor of State Keith Faber (R)Elected to a four year term. More About this Office88 E. Broad St.Columbus, OH 43215Telephone: (614) 466-4514 Fax: (614) 466-4490www.OhioAuditor.gov3 more rows
The auditors objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes the auditors opinion.
An audited financial statement is any financial statement that a certified public accountant (CPA) has audited. When a CPA audits a financial statement, they will ensure the statement adheres to general accounting principles and auditing standards.
Auditors must therefore examine whether the figures assigned to the various headings under the balance sheet are accurate. They compare the information in the financial statement with third-party documentation. For example, auditors will determine if the assets and liabilities found in the balance sheet exist.
Gathering evidenceAuditors apply professional scepticism and judgement when gathering and evaluating evidence through a combination of testing the companys internal controls, tracing the amounts and disclosures included in the financial statements to the companys supporting books and records, and obtaining external

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Briefly stated the object of a balance-sheet audit is to verify. by satisfactory evidence the existence, possession and ownership. of all assets and the values at which they are shown in the balance- sheet and to ensure the disclosure thereon of all liabilitiesall as. at a particular moment of time.
In addition, the auditor should consider whether the accounting system will provide information concerning the balances at the balance-sheet date and the transactions in the remaining period that is sufficient to permit investigation of (a) docHub unusual transactions or entries (including those at or near year-
A balance sheet is a financial statement listing a companys assets, liabilities and owners or shareholders equity on a specific date. A balance sheet approach to an audit is a limited audit that only examines the accounts on a companys balance sheet.

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