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Q. Describe about Accountants Report?
Accountants' Report - Formal document which communicates an independent accountant's:
(1) expression of limited assurance on FINANCIAL STATEMENTS as a result of performing inquiryand analytic procedures (Review Report);
(2) results of procedures performed (Agreed-UponProcedures Report);
(3) non-expression of opinion or any form of assurance on a presentation inthe form of financial statements information which is the representation of management(Compilation Report) or
(4) an opinion on an assertion made by management in accordance withthe Statements on Standards for Attestation Engagements (Attestation Report). An accountants'report doesn't result from the performance of an AUDIT.
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Clean Opinion - AUDIT opinion not qualified for any material scope restrictions nor departures from GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). Also called UNQUALIFIED OPINION
Franchise (licensing) - Granting or licensing of the right to use systems, expertise,brandsknow how etc. to another organisation, generally in return for a profit share
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