Audit reports

This area of Navigate Audit supports the Audit report guidance in Audit Guidance and Methodology. 

It contains example template audit and other statutory reports for periods beginning on or after 15 December 2019 and separately for periods beginning before that date. For each period, the reports are organised as follows:

  • A: Example unmodified reports 
  • B: Examples of modified reports 
  • C: Examples of auditor’s reports relating to other information 
  • D: Examples of accountants’ reports from other sources
  • E: Examples of reports on charities, partnerships and pension schemes.  

Guidance for these reports can be found in Audit Guidance and Methodology, with specific references linked from the boxed text at the start of each section.

Details of past updates are set out in What's changed section and planned future updates are in Stop press.