Examlex
The phrase "Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material error" is included in the auditor's opinion section of an audit report.
Income Statement
A financial report summarizing the revenues, costs, and expenses incurred during a specific period, typically a fiscal quarter or year.
Income Before Taxes
The total revenue a company generates minus the total expenses before income tax expense is subtracted; an indicator of a company's pre-tax profitability.
Earnings Per Share
A financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock, serving as an indicator of a company's profitability.
IFRS
International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board for global use.
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