Assertion: audit's report | /r/CapableOf | express professional opinion
Facets:
value: about the organization’s financial practices
type: OTHER
Source sentences:
text: FASB principles require the auditors to issue a report to the board of directors of the nonprofit expressing a professional opinion about the organization’s financial practices; specifically, whether the financial statements: “fairly present the financial position of the organization” without any inaccuracies or material misrepresentations.