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Learn about the different types of auditor's reports, such as unqualified, qualified, adverse and disclaimer, and how they are issued based on the audit results. See examples of standard auditor's reports on financial statements and their components.
The Commission on Audit (COA) is an independent constitutional commission that audits the funds and properties of the Philippine government. It is composed of a chairperson and two commissioners, appointed by the president for seven years, and has a history of predecessor agencies since 1899.
Internal audit is an independent, objective activity that evaluates and improves an organization's operations, risk management, control and governance. It is a profession with international standards, certification and reporting requirements, and a history of evolution and development.
Learn about the history, functions and organization of the DBM, an executive body under the Office of the President of the Philippines. The DBM is responsible for the sound and efficient use of government resources for national development and socio-economic and political goals.
An external auditor is an independent professional who examines the financial statements of an entity and reports to its stakeholders. Learn about the qualifications, services, independence, and liability of external auditors, and how they differ from internal auditors.
A financial audit is an independent examination of financial statements to provide an opinion on their accuracy and fairness. Learn about the criteria, types, methods and benefits of financial audits, as well as the Big Four audit firms and their role in the global market.
Learn what audit working papers are, how they are used, and what features they should have. Audit working papers are the documents that record the evidence obtained during audits and investigations.
SAF-T (Standard Audit File for Tax) is an OECD standard for electronic exchange of reliable accounting data from organizations to tax authorities or auditors. Learn about the history, versions, standards and country adoptions of SAF-T.