Publication Year


ISBN: 9781552213247-07

Categories: ,

Reports on Financial Statements

From: Understanding Financial Statements


Considers reports on financial statements, focusing on auditors’ reports, general representation letters, the structure of audit reports, qualified reports, review engagements and notice to reader reports. Recent developments in audit reports and some problem areas are also discussed.



Vern Krishna

Vern Krishna, CM, QC, FRSC, FCGA, MCIArb, earned a B Comm (Manchester), MBA, LLB (Alberta), DCL (Cambridge) and LLM (Harvard). He is a professor at the University of Ottawa Faculty of Law. He is also of Counsel, Borden Ladner Gervais LLP and Executive Director of the Tax Research Centre at the University of Ottawa. Professor Krishna is a member of the Order of Canada and a Fellow of the Royal Society. He has been a Bencher of the Law Society of Upper Canada since 1991 and served as its Treasurer from 2001–03.