Proposed wording of IFRS audit reports in the UK
25 May 2005
The United Kingdom Auditing Practices Board (APB) has issued for comment a draft bulletin titled Auditor's Reports on Financial Statements.
In our opinion the group financial statements give a true and fair view, in accordance with those IFRSs adopted for use in the European Union.... |
As explained in Note X, the group in addition to complying with its legal obligation to comply with those IFRSs adopted for use in the European Union, has also complied with the IFRSs as issued by the International Accounting Standards Board. In our opinion the group financial statements give a true and fair view, in accordance with IFRSs.... |