Title
Should have an appropriate title that distinguishes the auditor's report from the other reports that
might be issued by others such as the officer of the entity or the reports of other auditors who
may not have to comply with the ethical and legal requirements as the independent auditors
Address
Should be appropriately. addressed. In Kenya, ordinarily the report is addressed to the members
or the shareholders of the entity whose financial statement have been audited.
Introductory or opening paragraph
Of which should:-
Identify the financial statements audited including the date and period covered.
Scope paragraph
The auditor should describe the scope of audit by stating that the audit was conducted in
accordance to ISAs i.e. International Standards on Auditing.
Date of the report
The completion date of the audit which should not be earlier than the date when the 'financial
statements are approved by management.
Auditor's address
The report should make specific location which is ordinarily the city or town the auditors
maintain their office.
Signature
The report should be signed in the name of the firm or personal names of the auditor responsible
for the audit.
Kavungya answered the question on May 15, 2019 at 08:58
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