Wording of audit reports on IFRS-compliant statements

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07 Oct 2006

The United Kingdom Auditing Practices Board has published Bulletin 2006/6 Audit Reports on Financial Statements in the United Kingdom.

Bulletin 2006/6 provides illustrative examples of both unmodified and modified auditor's reports of financial statements of companies incorporated in the United Kingdom for periods commencing on or after 1 April 2005. The updated examples of auditors' reports included in the Bulletin take account of the revised standard formulation for expressing compliance with IFRSs as adopted by the European Union. The sample audit reports include reports on:
  • Group financial statements that are prepared using 'IFRSs as adopted by the European Union'
  • Group financial statements that comply with both 'IFRSs as adopted by the European Union' and 'IFRSs as issued by the International Accounting Standards Board' (sometimes called 'dual reporting').

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