Auditor´s report

All companies above a certain size are required to have their financial statements audited (i.e. checked for truth and fairness) by a registered auditor. The auditor prepares a report which is attached to the financial statements stating his opinion as to whether or not the financial statements give a true and fair view of the company´s results and financial position. Usually a section of an annual report contains this opinion about the veracity of the financial statements.