Assertion: audit's report | /r/CapableOf | accompany financial statements
Facets:
Source sentences:
text: In addition, there may be potential modifications to other matters in the audit report, for example in relation to other matters prescribed by law, matters reported by exception (eg. in relation to the adequacy of accounting records) or regarding other information presented in the annual report that accompanies the financial statements.
text: The auditor's report must accompany the financial statements when they are issued to the intended recipients.