An audit report is a written document in which a certified public accountant expresses an opinion on whether the financial statements are prepared in all material respects in accordance with the applicable financial reporting framework and present a fair view.
Certified Public Accountants should clearly express their opinion on the financial statements based on the conclusions drawn from audit evidence. Once a Certified Public Accountant signs and stamps the audit report, it signifies their responsibility for the audit report issued.
The audit report is a product submitted by a certified public accountant to the client upon completion of the audit work. A certified public accountant can only report after conducting the audit. By issuing opinions on the financial statements, the certified public accountant fulfills the responsibilities stipulated in the business agreement.

The audit report is a written document in which a certified public accountant expresses an audit opinion on the legality and fairness of the financial statements. Therefore, the certified public accountant should attach the audited financial statements to the audit report, to facilitate the correct understanding and use of the audit report by the users of the financial statements, and to prevent the audited entity from replacing or altering the audited financial statements.