{"id":272,"date":"2025-09-12T10:46:04","date_gmt":"2025-09-12T10:46:04","guid":{"rendered":"https:\/\/moore-mongolia.row2.moore-global.com\/?p=272"},"modified":"2026-04-28T15:23:07","modified_gmt":"2026-04-28T07:23:07","slug":"what-is-an-audit-of-financial-statements","status":"publish","type":"post","link":"https:\/\/www.moore-mongolia.mn\/mn\/what-is-an-audit-of-financial-statements\/","title":{"rendered":"\u0421\u0430\u043d\u0445\u04af\u04af\u0433\u0438\u0439\u043d \u0442\u0430\u0439\u043b\u0430\u043d\u0433\u0438\u0439\u043d \u0430\u0443\u0434\u0438\u0442 \u0433\u044d\u0436 \u044e\u0443 \u0432\u044d?"},"content":{"rendered":"\n\n<style id=\"strategiq-cta-style\">.block-cta{overflow:hidden;padding-top:5rem;padding-bottom:5rem}@media (min-width: 768px){.block-cta .add-offset-right{padding-right:8.333333333333334%}}.block-cta .add-offset-right.has-border-right:first-of-type{position:relative;padding-bottom:2.5rem;margin-bottom:2.5rem}@media (min-width: 992px){.block-cta 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has-secondary-gradient-gradient-background wp-block-strategiq-cta\">\n\t\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col-12 col-md-8 offset-md-2 col-lg-5 offset-lg-1 add-offset-right has-border-right\">\n\t\t\t\t<div class=\"block-cta__content content-container\">\n\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>An audit is a process of expressing an opinion and issuing a report on whether a specific event, delimited by a certain period of time, complies with established criteria. Both the criteria and the audit procedures must be clearly defined.<\/p>\n<p>For example:\u00a0 A financial statement audit involves evaluating whether the financial statements of a client\/preparer, prepared as of a specific financial year-end, have been prepared fairly and accurately in accordance with the International Financial Reporting Standards (IFRS).<\/p>\n<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<p>&nbsp;<\/p>\n<p><!-- \/wp:paragraph --> <!-- wp:read-more {\"content\":\"Financial Audit Guide\\u003cbr\\u003e\\u003cbr\\u003e\\u003cstrong\\u003eWhat is an Audit of Financial Statements?\\u003c\/strong\\u003e\\u003cbr\\u003eAn audit is a process through which an opinion and report are provided on whether events within a specific period of time comply with established criteria. Both the criteria and the audit procedures must be clearly defined.\\u003cbr\\u003eFor example: A financial statement audit is conducted using internationally accepted audit methodologies (as per International Standards on Auditing) to determine whether a client\u2019s financial statements, prepared for a specific fiscal year, are accurate and comply with International Financial Reporting Standards (IFRS). The outcome is a written opinion with detailed notes and clarifications.\"} \/--> <!-- wp:read-more {\"content\":\"\\u003cstrong\\u003eWho Conducts an Audit?\\u003c\/strong\\u003e\\u003cbr\\u003eAudits are carried out by individuals with international or Mongolian certifications as professional accountants or licensed auditors. The audit opinion is issued in the name of an authorized legal entity with a special license from the Ministry of Finance.\\u003cbr\\u003eAudit work is conducted by a team that typically includes:\\u003cbr\\u003eAn engagement partner or director (often the managing director in Mongolia), who signs off on the opinion.\\u003cbr\\u003eA lead auditor who performs the audit work.\\u003cbr\\u003eTeam members such as assistants and specialists, which may include valuers, engineers, actuaries, economists, IT professionals, etc.\"} \/--> <!-- wp:read-more {\"content\":\"\\u003cstrong\\u003eHow is an Audit Conducted? \\u003c\/strong\\u003e\\u003cbr\\u003eThe audit examines financial and operational information delimited by a specific time period, according to defined criteria.\\u003cbr\\u003eFor example: During a financial audit, the auditor verifies whether the organization\u2019s financial statements comply with IFRS or other applicable rules.\\u003cbr\\u003eAs per the Law on Auditing of Mongolia, audits must follow the International Standards on Auditing. According to these standards and the law, the audit process consists of the following stages:\\u003cbr\\u003e1. Acceptance\\u003cbr\\u003e2. Planning\\u003cbr\\u003e3. Execution\\u003cbr\\u003e4. Quality Control\\u003cbr\\u003e:Reporting and Completion\\u003cbr\\u003e\\u003cbr\\u003eAudit timelines are mutually agreed upon by the auditor and the client, depending on legal deadlines and the client\u2019s schedule.\\u003cbr\\u003e\"} \/--> <!-- wp:read-more {\"content\":\"\\u003cstrong\\u003eCan an Audit Be Declined?\\u003c\/strong\\u003e\\u003cbr\\u003eAuditing firms must decline an engagement if:\\u003cbr\\u003e - They have audited the same client for more than 5 consecutive years.\\u003cbr\\u003e - They have provided bookkeeping or tax advisory services to the client during the same period.\\u003cbr\\u003e - Conflicts of interest or lack of independence arise (e.g., significant receivables or payables, shareholding interests, close relationships with key management, etc.).\\u003cbr\\u003e\\u003cbr\\u003eWhen selecting an audit firm, the client must ensure:\\u003cbr\\u003e - The firm holds a valid, active license issued by the Ministry of Finance.\\u003cbr\\u003e - The firm meets any sector-specific requirements (e.g., registration with the Financial Regulatory Commission for insurance or securities firms).\\u003cbr\\u003e - The firm maintains compliance throughout the audit process.\"} \/--> <!-- wp:read-more {\"content\":\"\\u003cstrong\\u003eWhen is an Audit Mandatory?\\u003c\/strong\\u003e\\u003cbr\\u003eAn audit is mandatory if the client is:\\u003cbr\\u003e - A publicly listed company (PLC).\\u003cbr\\u003e - An entity with assets exceeding MNT 500 million or annual income over MNT 1.5 billion.\\u003cbr\\u003e - A bank, non-bank financial institution (NBFI), insurance company, or investment fund.\\u003cbr\\u003e - Audits may also be required by investors, lenders, or for tender participation.\"} \/--> <!-- wp:read-more {\"content\":\"\\u003cstrong\\u003eEngagement and Communication During Audit\\u003c\/strong\\u003e\\u003cbr\\u003eOnce an audit firm is selected, a formal contract is required. Usually, the firm will send an \\u0022engagement letter\\u0022 outlining the scope, rights, and responsibilities as per the International Standards on Auditing.\\u003cbr\\u003e\\u003cbr\\u003eAdditionally, auditors must submit an \\u0022audit planning letter\\u0022 to those charged with governance (e.g., audit committee, board of directors, shareholders), which includes:\\u003cbr\\u003e - Understanding of the client entity\\u003cbr\\u003e - Identified risks\\u003cbr\\u003e - Information required from the client\\u003cbr\\u003e - Materiality thresholds\\u003cbr\\u003e - Expected audit challenges \\u003cbr\\u003e\\u003cbr\\u003eDisagreements may occur during the audit; both parties must provide written explanations and evidence to support their positions.\"} \/--> <!-- wp:read-more {\"content\":\"Auditors may also request to meet previous auditors, valuers, or tax advisors, with client consent. They may send confirmation letters to third parties such as borrowers, lenders, related parties, and legal representatives.\\u003cbr\\u003eAuditors assess the entity\u2019s ability to continue as a going concern, asking questions about legal disputes, financial forecasts, and post-year-end events.\\u003cbr\\u003eAt the conclusion of the audit, all findings must be acknowledged and signed by both parties, including whether corrections will be made or not. A detailed letter is issued to those charged with governance.\"} \/--><\/p>\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta__form\">\n\t\t\t\t\t\t\t<script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 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class='large'    aria-required=\"true\" aria-invalid=\"false\"  \/>\n                        <\/div><\/div><fieldset id=\"field_1_10\" class=\"gfield gfield--type-address gfield--width-full sibling field_sublabel_hidden_label gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><legend class='gfield_label gform-field-label gfield_label_before_complex' >Country<\/legend>    \n                    <div class='ginput_complex ginput_container has_country ginput_container_address gform-grid-row' id='input_1_10' >\n                        <input type='hidden' class='gform_hidden' name='input_10.4' id='input_1_10_4' value=''\/><span class='ginput_left address_country ginput_address_country gform-grid-col' id='input_1_10_6_container' >\n                                        <select name='input_10.6' id='input_1_10_6'   aria-required='false'    ><option value='' selected='selected'><\/option><option value='United States' >United States<\/option><option value='American Samoa' >American Samoa<\/option><option value='Guam' >Guam<\/option><option value='Northern Mariana Islands' >Northern Mariana Islands<\/option><option value='Puerto Rico' >Puerto Rico<\/option><option value='Afghanistan' >Afghanistan<\/option><option value='\u00c5land Islands' >\u00c5land Islands<\/option><option value='Albania' >Albania<\/option><option value='Algeria' >Algeria<\/option><option value='Andorra' >Andorra<\/option><option value='Angola' >Angola<\/option><option value='Anguilla' >Anguilla<\/option><option value='Antarctica' >Antarctica<\/option><option value='Antigua and Barbuda' >Antigua and Barbuda<\/option><option value='Argentina' >Argentina<\/option><option value='Armenia' >Armenia<\/option><option value='Aruba' >Aruba<\/option><option value='Australia' >Australia<\/option><option value='Austria' >Austria<\/option><option value='Azerbaijan' >Azerbaijan<\/option><option value='Bahamas' >Bahamas<\/option><option value='Bahrain' >Bahrain<\/option><option value='Bangladesh' >Bangladesh<\/option><option value='Barbados' >Barbados<\/option><option value='Belarus' >Belarus<\/option><option value='Belgium' >Belgium<\/option><option value='Belize' >Belize<\/option><option value='Benin' >Benin<\/option><option value='Bermuda' >Bermuda<\/option><option value='Bhutan' >Bhutan<\/option><option value='Bolivia' >Bolivia<\/option><option value='Bonaire, Sint Eustatius and Saba' >Bonaire, Sint Eustatius and Saba<\/option><option value='Bosnia and Herzegovina' >Bosnia and Herzegovina<\/option><option value='Botswana' >Botswana<\/option><option value='Bouvet Island' >Bouvet Island<\/option><option value='Brazil' >Brazil<\/option><option value='British Indian Ocean Territory' >British Indian Ocean Territory<\/option><option value='Brunei Darussalam' >Brunei Darussalam<\/option><option value='Bulgaria' >Bulgaria<\/option><option value='Burkina Faso' >Burkina Faso<\/option><option value='Burundi' >Burundi<\/option><option value='Cabo Verde' >Cabo Verde<\/option><option value='Cambodia' >Cambodia<\/option><option value='Cameroon' >Cameroon<\/option><option value='Canada' >Canada<\/option><option value='Cayman Islands' >Cayman Islands<\/option><option value='Central African Republic' >Central African Republic<\/option><option value='Chad' >Chad<\/option><option value='Chile' >Chile<\/option><option value='China' >China<\/option><option value='Christmas Island' >Christmas Island<\/option><option value='Cocos Islands' >Cocos Islands<\/option><option value='Colombia' >Colombia<\/option><option value='Comoros' >Comoros<\/option><option value='Congo, Democratic Republic of the' >Congo, Democratic Republic of the<\/option><option value='Congo' >Congo<\/option><option value='Cook Islands' >Cook Islands<\/option><option value='Costa Rica' >Costa Rica<\/option><option value='C\u00f4te d&#039;Ivoire' >C\u00f4te d&#039;Ivoire<\/option><option value='Croatia' >Croatia<\/option><option value='Cuba' >Cuba<\/option><option value='Cura\u00e7ao' >Cura\u00e7ao<\/option><option value='Cyprus' >Cyprus<\/option><option value='Czechia' >Czechia<\/option><option value='Denmark' >Denmark<\/option><option value='Djibouti' >Djibouti<\/option><option value='Dominica' >Dominica<\/option><option value='Dominican Republic' >Dominican Republic<\/option><option value='Ecuador' >Ecuador<\/option><option value='Egypt' >Egypt<\/option><option value='El Salvador' >El Salvador<\/option><option value='Equatorial Guinea' >Equatorial Guinea<\/option><option value='Eritrea' >Eritrea<\/option><option value='Estonia' >Estonia<\/option><option value='Eswatini' >Eswatini<\/option><option value='Ethiopia' >Ethiopia<\/option><option value='Falkland Islands' >Falkland Islands<\/option><option value='Faroe Islands' >Faroe Islands<\/option><option value='Fiji' >Fiji<\/option><option value='Finland' >Finland<\/option><option value='France' >France<\/option><option value='French Guiana' >French Guiana<\/option><option value='French Polynesia' >French Polynesia<\/option><option value='French Southern Territories' >French Southern Territories<\/option><option value='Gabon' >Gabon<\/option><option value='Gambia' >Gambia<\/option><option value='Georgia' >Georgia<\/option><option value='Germany' >Germany<\/option><option value='Ghana' >Ghana<\/option><option value='Gibraltar' >Gibraltar<\/option><option value='Greece' >Greece<\/option><option value='Greenland' >Greenland<\/option><option value='Grenada' >Grenada<\/option><option value='Guadeloupe' >Guadeloupe<\/option><option value='Guatemala' >Guatemala<\/option><option value='Guernsey' >Guernsey<\/option><option value='Guinea' >Guinea<\/option><option value='Guinea-Bissau' >Guinea-Bissau<\/option><option value='Guyana' >Guyana<\/option><option value='Haiti' >Haiti<\/option><option value='Heard Island and McDonald Islands' >Heard Island and McDonald Islands<\/option><option value='Holy See' >Holy See<\/option><option value='Honduras' >Honduras<\/option><option value='Hong Kong' >Hong Kong<\/option><option value='Hungary' >Hungary<\/option><option value='Iceland' >Iceland<\/option><option value='India' >India<\/option><option value='Indonesia' >Indonesia<\/option><option value='Iran' >Iran<\/option><option value='Iraq' >Iraq<\/option><option value='Ireland' >Ireland<\/option><option value='Isle of Man' >Isle of Man<\/option><option value='Israel' >Israel<\/option><option value='Italy' >Italy<\/option><option value='Jamaica' >Jamaica<\/option><option value='Japan' >Japan<\/option><option value='Jersey' >Jersey<\/option><option value='Jordan' >Jordan<\/option><option value='Kazakhstan' >Kazakhstan<\/option><option value='Kenya' >Kenya<\/option><option value='Kiribati' >Kiribati<\/option><option value='Korea, Democratic People&#039;s Republic of' >Korea, Democratic People&#039;s Republic of<\/option><option value='Korea, Republic of' >Korea, Republic of<\/option><option value='Kuwait' >Kuwait<\/option><option value='Kyrgyzstan' >Kyrgyzstan<\/option><option value='Lao People&#039;s Democratic Republic' >Lao People&#039;s Democratic Republic<\/option><option value='Latvia' >Latvia<\/option><option value='Lebanon' >Lebanon<\/option><option value='Lesotho' >Lesotho<\/option><option value='Liberia' >Liberia<\/option><option value='Libya' >Libya<\/option><option value='Liechtenstein' >Liechtenstein<\/option><option value='Lithuania' >Lithuania<\/option><option value='Luxembourg' >Luxembourg<\/option><option value='Macao' >Macao<\/option><option value='Madagascar' >Madagascar<\/option><option value='Malawi' >Malawi<\/option><option value='Malaysia' >Malaysia<\/option><option value='Maldives' >Maldives<\/option><option value='Mali' >Mali<\/option><option value='Malta' >Malta<\/option><option value='Marshall Islands' >Marshall Islands<\/option><option value='Martinique' >Martinique<\/option><option value='Mauritania' >Mauritania<\/option><option value='Mauritius' >Mauritius<\/option><option value='Mayotte' >Mayotte<\/option><option value='Mexico' >Mexico<\/option><option value='Micronesia' >Micronesia<\/option><option value='Moldova' >Moldova<\/option><option value='Monaco' >Monaco<\/option><option value='\u0411\u0438\u0434\u043d\u0438\u0439 \u04af\u0439\u043b\u0447\u0438\u043b\u0433\u044d\u044d' >\u0411\u0438\u0434\u043d\u0438\u0439 \u04af\u0439\u043b\u0447\u0438\u043b\u0433\u044d\u044d<\/option><option value='Montenegro' >Montenegro<\/option><option value='Montserrat' >Montserrat<\/option><option value='Morocco' >Morocco<\/option><option value='Mozambique' >Mozambique<\/option><option value='Myanmar' >Myanmar<\/option><option value='Namibia' >Namibia<\/option><option value='Nauru' >Nauru<\/option><option value='Nepal' >Nepal<\/option><option value='Netherlands' >Netherlands<\/option><option value='New Caledonia' >New Caledonia<\/option><option value='New Zealand' >New Zealand<\/option><option value='Nicaragua' >Nicaragua<\/option><option value='Niger' >Niger<\/option><option value='Nigeria' >Nigeria<\/option><option value='Niue' >Niue<\/option><option value='Norfolk Island' >Norfolk Island<\/option><option value='North Macedonia' >North Macedonia<\/option><option value='Norway' >Norway<\/option><option value='Oman' >Oman<\/option><option value='Pakistan' >Pakistan<\/option><option value='Palau' >Palau<\/option><option value='Palestine, State of' >Palestine, State of<\/option><option value='Panama' >Panama<\/option><option value='Papua New Guinea' >Papua New Guinea<\/option><option value='Paraguay' >Paraguay<\/option><option value='Peru' >Peru<\/option><option value='Philippines' >Philippines<\/option><option value='Pitcairn' >Pitcairn<\/option><option value='Poland' >Poland<\/option><option value='Portugal' >Portugal<\/option><option value='Qatar' >Qatar<\/option><option value='R\u00e9union' >R\u00e9union<\/option><option value='Romania' >Romania<\/option><option value='Russian Federation' >Russian Federation<\/option><option value='Rwanda' >Rwanda<\/option><option value='Saint Barth\u00e9lemy' >Saint Barth\u00e9lemy<\/option><option value='Saint Helena, Ascension and Tristan da Cunha' >Saint Helena, Ascension and Tristan da Cunha<\/option><option value='Saint Kitts and Nevis' >Saint Kitts and Nevis<\/option><option value='Saint Lucia' >Saint Lucia<\/option><option value='Saint Martin' >Saint Martin<\/option><option value='Saint Pierre and Miquelon' >Saint Pierre and Miquelon<\/option><option value='Saint Vincent and the Grenadines' >Saint Vincent and the Grenadines<\/option><option value='Samoa' >Samoa<\/option><option value='San Marino' >San Marino<\/option><option value='Sao Tome and Principe' >Sao Tome and Principe<\/option><option value='Saudi Arabia' >Saudi Arabia<\/option><option value='Senegal' >Senegal<\/option><option value='Serbia' >Serbia<\/option><option value='Seychelles' >Seychelles<\/option><option value='Sierra Leone' >Sierra Leone<\/option><option value='Singapore' >Singapore<\/option><option value='Sint Maarten' >Sint Maarten<\/option><option value='Slovakia' >Slovakia<\/option><option value='Slovenia' >Slovenia<\/option><option value='Solomon Islands' >Solomon Islands<\/option><option value='Somalia' >Somalia<\/option><option value='South Africa' >South Africa<\/option><option value='South Georgia and the South Sandwich Islands' >South Georgia and the South Sandwich Islands<\/option><option value='South Sudan' >South Sudan<\/option><option value='Spain' >Spain<\/option><option value='Sri Lanka' >Sri Lanka<\/option><option value='Sudan' >Sudan<\/option><option value='Suriname' >Suriname<\/option><option value='Svalbard and Jan Mayen' >Svalbard and Jan Mayen<\/option><option value='Sweden' >Sweden<\/option><option value='Switzerland' >Switzerland<\/option><option value='Syria Arab Republic' >Syria Arab Republic<\/option><option value='Taiwan' >Taiwan<\/option><option value='Tajikistan' >Tajikistan<\/option><option value='Tanzania, the United Republic of' >Tanzania, the United Republic of<\/option><option value='Thailand' >Thailand<\/option><option value='Timor-Leste' >Timor-Leste<\/option><option value='Togo' >Togo<\/option><option value='Tokelau' >Tokelau<\/option><option value='Tonga' >Tonga<\/option><option value='Trinidad and Tobago' >Trinidad and Tobago<\/option><option value='Tunisia' >Tunisia<\/option><option value='T\u00fcrkiye' >T\u00fcrkiye<\/option><option value='Turkmenistan' >Turkmenistan<\/option><option value='Turks and Caicos Islands' >Turks and Caicos Islands<\/option><option value='Tuvalu' >Tuvalu<\/option><option value='Uganda' >Uganda<\/option><option value='Ukraine' >Ukraine<\/option><option value='United Arab Emirates' >United Arab Emirates<\/option><option value='United Kingdom' >United Kingdom<\/option><option value='Uruguay' >Uruguay<\/option><option value='US Minor Outlying Islands' >US Minor Outlying Islands<\/option><option value='Uzbekistan' >Uzbekistan<\/option><option value='Vanuatu' >Vanuatu<\/option><option value='Venezuela' >Venezuela<\/option><option value='Viet Nam' >Viet Nam<\/option><option value='Virgin Islands, British' >Virgin Islands, British<\/option><option value='Virgin Islands, U.S.' >Virgin Islands, U.S.<\/option><option value='Wallis and Futuna' >Wallis and Futuna<\/option><option value='Western Sahara' >Western Sahara<\/option><option value='Yemen' >Yemen<\/option><option value='Zambia' >Zambia<\/option><option value='Zimbabwe' >Zimbabwe<\/option><\/select>\n                                        <label for='input_1_10_6' id='input_1_10_6_label' class='gform-field-label gform-field-label--type-sub hidden_sub_label screen-reader-text'>Country<\/label>\n                                    <\/span>\n                    <div class='gf_clear gf_clear_complex'><\/div>\n                <\/div><\/fieldset><div id=\"field_1_8\" class=\"gfield gfield--type-textarea field_sublabel_below gfield--no-description field_description_below field_validation_below 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       } else {            triggerPostRender();        }    } );} ); \n\/* ]]> *\/\n<\/script>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-8 offset-md-2 col-lg-5 offset-lg-1 add-offset-right\">\n\t\t\t\t\t<div class=\"block-cta__content content-container\">\n\t\t\t\t\t\t<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<p>To reach this conclusion, the audit is conducted using procedures and methodologies in accordance with the International Standards on Auditing (ISA). The outcome is a written audit report, which includes the auditor\u2019s opinion and relevant disclosures or explanations.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\t\t\t<img decoding=\"async\" width=\"122\" height=\"631\" loading=\"lazy\" src=\"https:\/\/www.moore-mongolia.mn\/wp-content\/themes\/moore-global\/blocks\/cta\/left-chevron.webp\" class=\"block-cta__bg block-cta__bg-left\" aria-hidden=\"true\">\n\t\t<img decoding=\"async\" width=\"786\" height=\"631\" loading=\"lazy\" src=\"https:\/\/www.moore-mongolia.mn\/wp-content\/themes\/moore-global\/blocks\/cta\/right-chevron.svg\" class=\"block-cta__bg block-cta__bg-right\" aria-hidden=\"true\">\n\t<\/section>\n\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":40,"featured_media":549,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is an Audit of Financial Statements? 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