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Nature of financial statement pdf. Xyz company limited notes to the financial statements for the year ended june 30 2002 unaudited see notice to reader 1. Relevant financial information is presented in a structured manner and in a form which is easy to understand. Significant accounting policies and general information.

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A financial audit is conducted to provide an opinion whether financial statements the information being verified are stated in accordance with specified criterianormally the criteria are international accounting standards although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organisation. From inside front cover applicability materiality and terminology these standards apply to general purpose financial reports of us. Sections of the financial reporting manual have been updated as of december 1 2017.

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