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Ministry of Municipal Affairs and HousingOntarioFinancial Statement Auditor\'s Report Candidate Form 4 Municipal Elections Act, 1996 (Section 88.25)Instructions All candidates must complete Boxes

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What is financial statement - auditors?

A financial statement is a formal record of the financial activities and position of a business, organization, or individual. For auditors, it serves as a basis to assess the accuracy and reliability of the financial information presented.

Who is required to file financial statement - auditors?

Auditors are required to file financial statements for companies and organizations that are mandated by law to have their financial records audited. This typically includes publicly traded companies and any organization that meets specific size or revenue thresholds set by regulatory authorities.

How to fill out financial statement - auditors?

To fill out a financial statement, auditors must compile data from the organization's accounting records, including the balance sheet, income statement, cash flow statement, and statement of changes in equity. Each section must accurately reflect the organization's financial position, using appropriate accounting standards.

What is the purpose of financial statement - auditors?

The purpose of financial statements for auditors is to provide a clear and accurate depiction of an organization's financial health, which allows stakeholders to make informed decisions, assess risk, and ensure compliance with legal and regulatory requirements.

What information must be reported on financial statement - auditors?

Auditors must report essential financial information, including assets, liabilities, equity, revenue, expenses, and cash flow. Additional disclosures may include accounting policies, contingent liabilities, and subsequent events that could affect the financial position.

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