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Notes to the Financial statements

Posted: 26 Oct 2023, 02:41
by Al-Mahamud
How should the language of notes to the financial statements be? Always in the language of the client? Or is there any opportunity for an auditor to add any information in the notes to the Financial statements as if the auditor is telling that?

Re: Notes to the Financial statements

Posted: 26 Oct 2023, 11:47
by JRSB
Wouldn't it make sense for the whole document to be all in one language, or all in two languages? Perhaps local law specifies.

Re: Notes to the Financial statements

Posted: 26 Oct 2023, 13:29
by Marek Muc
The company prepares the financial statements, not the auditors. So, finding auditors remarks in financial statements would be odd. They share their views in the audit report.