审计报告不是也包含Note吗

嗨，从没放弃的小努力你好：

同学你好，审计报告是不包含footnotes的mfootnotes是由公司发布，而审计公司只是会对该部分做审计而已

由于原版书没有具体太多关于审计报告的描述，我这里找了一个苹果公司的审计报告的样例，你可以参考一下GAAP下审计报告所实际包含的内容

具体来说，审计报告包含的内容为：

1. Title of the Report: This is the first and foremost part of the audit report and helps the financial statement user identify the report.
2. Name of the Addressee: This section mentions the name of the person who has appointed the auditor.
3. Introductory paragraph: This section covers the period of the financial reporting along with the exact dates. Additionally, it also specifies that the view on the financial statements is the auditor’s opinion.
4. Scope of Audit: In this section, the audit examination’s entire scope and process are mentioned. The audit process covers the subject company’s book of accounts, income statement, balance sheet and cash flow statement. Further, the audit should be conducted in accordance with the law of the land.
5. Auditor’s opinion: It is the most important part of the report as it includes the auditor’s opinion regarding the company’s financial statements.
6. Emphasis of Matter: This section comes after the opinion paragraph, which is the audit report’s end. It indicates the matter that has been disclosed suitably in the financial statements’ notes because the auditor believes it to be an important fact that should be recognized by the end users of the financial statements in their economic decision-making.
7. Signature: In this section of the report, either the manual or the auditor’s digital signature can be seen.
8. Place of Signature: This section captures the auditors’ and their firms’ location, which is usually the city followed by the state.
9. Date of the Report: In this section of the report, the date on which the audit work has been completed should be mentioned.

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

嗨，从没放弃的小努力你好：

不客气，同学加油！

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努力的时光都是限量版，加油！