# financial statements
1 posts in `financial statements` tag
An Illustrative Checklist For Verification of Items of Investments to be Followed By the Auditor
Auditing financial statements encompasses a crucial component known as the audit of investments. The primary aim of the auditor is to validate the presence and valuation of investments. To achieve this, the auditor employs diverse procedures such as transaction verification, physical inspection, assessment of valuation and disclosure, and analytical review procedures.