Illustrative Audit Report and Financial Statements
CGAP.
Publication Date: 1998
Published by: Consultative Group to Assist the Poor (CGAP)
Document Type: Other (Microsoft Word)
An illustrative audit report
Annex G of: CGAP External Audits of Microfinance Institutions: A Handbook
An illustrative audit report and financial statements for a hypothetical nongovernmental organization that provides financial services (loans and savings accounts) as well as nonfinancial services (training) to microentrepreneurs and their households
These illustrative financial statements provide more detail than most MFI statements. This is intentional. However, users are cautioned that these illustrative statements cannot always be used as a template. A country's accounting and auditing standards or regulations may provide authoritative guidance that takes precedence
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