Conducting an official examination of an individual’s or organization’s accounts.

Audit Opinion

Statement of the auditor about the financial statements based on findings of an audit. (oordeel van accountant)

Audit report

Report made by the auditor at the completion of the audit work or research. (onderzoeksrapport)

Audit scope

The extent and boundaries of an audit, or in other words the who, what, where and when of an investigation. (omvang van het onderzoek)