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EXTERNAL AUDIT REPORT IN FULFILLMENT OF THE ENVIRONMENTAL Authorization FOR THE COKE OVEN CLEAN GAS AND WATER PROJECT AT ArcelorMittal SOUTH AFRICA VANDERBIJLPARK WORKS Report NR: 137ZANAMVD2015 Audit

How to fill out external audit report in

How to fill out external audit report:

1. Begin by reviewing the purpose and scope of the audit. Understand the objectives and key areas that need to be covered in the report.
2. Gather all necessary financial information and documents related to the audit. This may include financial statements, transaction records, invoices, receipts, and other supporting documentation.
3. Analyze the gathered information and assess its accuracy, completeness, and reliability. Identify any potential issues or discrepancies that need to be addressed in the report.
4. Structure the report in a logical and organized manner. Start with an executive summary, highlighting the key findings and recommendations. Follow this with a detailed description of the audit procedures performed, including audit tests and methodologies used.
5. Present the financial statements and provide an analysis of the financial performance and position of the entity under audit. Include any significant findings or observations related to the financial statements.
6. Discuss any internal control weaknesses or deficiencies that were identified during the audit. Provide recommendations for improvements or corrective actions.
7. Summarize any noncompliance with applicable laws, regulations, or accounting standards. Highlight any instances of fraud or irregularities detected during the audit.
8. Include a conclusion section summarizing the overall audit opinion. This may involve stating whether the financial statements are fairly presented and free from material misstatements.
9. Append any supporting schedules, work papers, or other relevant documentation that backs up the findings and conclusions presented in the report.

Who needs external audit report:

1. Organizations subject to regulatory requirements: External audit reports are commonly required by government authorities or industry regulatory bodies to ensure compliance with specific guidelines or regulations.
2. Shareholders and investors: External audit reports provide an independent assessment of an organization's financial statements, giving shareholders and investors confidence in the accuracy and reliability of the reported information.
3. Creditors and lenders: Lending institutions and creditors often require external audit reports to assess the financial health and stability of a business before extending credit or granting loans.
4. Potential buyers or merger partners: When considering the acquisition or merger of a company, external audit reports play a crucial role in evaluating the target company's financial condition, identifying any risks or liabilities, and determining a fair valuation.
5. Stakeholders and governance bodies: External audit reports help stakeholders such as board members, management, employees, and other governance bodies to evaluate the effectiveness of internal controls, identify areas for improvement, and ensure transparency and accountability within the organization.

In summary, filling out an external audit report involves gathering and analyzing financial information, structuring the report, presenting findings, and making recommendations. The report is needed by various stakeholders including regulatory authorities, shareholders, creditors, potential buyers, and governance bodies.

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