Contents of an Auditor’s Report
The auditor’s report shall be in writing. The auditor’s report should include a minimum of the following elements:
(a) A title;
(b) An addressee
(c) An introductory paragraph that identifies the financial statements audited;
(d) A description of the responsibility of management for the preparation of the financial statements;
(e) A description of the auditor’s responsibility to express an opinion on the financial statements and the scope of the audit
(f) An opinion paragraph containing an expression of opinion on the financial statements and a reference to the applicable financial reporting framework used to prepare the financial statements
(g) The auditor’s signature;
(h) The date of the auditor’s report; and
(i) The place of signature.