dataset-item - CPA

69.20.10 - Financial auditing services

This subcategory includes: - examination services of accounting records and other supporting evidence of an organisation for the purpose of expressing an opinion as to whether financial statements of the organisation present fairly its position as at a given date and results of its operations for the period ending on that date, in accordance with generally accepted accounting principles

Core content note

This subcategory includes: - examination services of accounting records and other supporting evidence of an organisation for the purpose of expressing an opinion as to whether financial statements of the organisation present fairly its position as at a given date and results of its operations for the period ending on that date, in accordance with generally accepted accounting principles

Exclusion note

This subcategory excludes: - accounting review services, see 69.20.21 - managements audits, see 70.22.11

In scheme

CPA / 2014

Broader

69.20.1

Available formats

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