Survey Following an Audit of Financial Statements—Head of organization or Chief Financial Officer
Name of organization:
Fiscal year audited:
Head of organization or Chief Financial Officer
1. Value of the Audit
| Strongly disagree 1 |
Partially disagree 2 |
Neither agree, nor disagree 3 |
Partially agree 4 |
Strongly agree 5 |
No opinion/ Don’t know/ Not ApplicableN/A |
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| 1.a During discussions and in reports to the audit committee and management letters, the auditors identified valuable opportunities to strengthen financial reporting practices and improve controls. | ||||||
| 1.b The auditors’ comments related to our financial statements, including note disclosures, were valuable in ensuring compliance with the relevant financial reporting standards. |
2. Management of the Audit
| Strongly disagree 1 |
Partially disagree 2 |
Neither agree, nor disagree 3 |
Partially agree 4 |
Strongly agree 5 |
No opinion/ Don’t know/ Not ApplicableN/A |
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| 2.a The audit plan reflected the areas of significant audit risk within our organization in relation to our annual financial statements. | ||||||
| 2.b The auditors completed their work according to the agreed timelines. | ||||||
| 2.c The auditors’ requests for documents, analyses, and other information were relevant to the audit and represented reasonable expectations from our organization. | ||||||
| 2.d The auditors provided staff with a reasonable amount of time to comply with requests for documentation. | ||||||
| 2.e The auditors provided staff with a reasonable amount of time to comment on and respond to the audit findings and recommendations. |
3. Communications
| Strongly disagree 1 |
Partially disagree 2 |
Neither agree, nor disagree 3 |
Partially agree 4 |
Strongly agree 5 |
No opinion/ Don’t know/ Not ApplicableN/A |
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| 3.a The auditors actively engaged the organization in the audit process and maintained appropriate communications during the audit. | ||||||
| 3.b The auditors proactively identified, communicated, and resolved issues and significant differences of views in a timely manner. | ||||||
| 3.c The auditors reported audit findings objectively and fairly. | ||||||
| 3.d The auditors prepared clear and concise reports. |
4. Professional Relations and Competencies
| Strongly disagree 1 |
Partially disagree 2 |
Neither agree, nor disagree 3 |
Partially agree 4 |
Strongly agree 5 |
No opinion/ Don’t know/ Not ApplicableN/A |
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| 4.a The auditors collectively demonstrated sufficient understanding of the organization and its environment relevant to the audit. | ||||||
| 4.b The auditors collectively demonstrated sufficient technical competencies relevant to the audit. | ||||||
| 4.c The auditors conducted themselves professionally, including demonstrated independence, objectivity, non-partisanship, and professional skepticism (that is, maintained a respectful but questioning approach), throughout the audit. |
5. Overall
| Strongly disagree 1 |
Partially disagree 2 |
Neither agree, nor disagree 3 |
Partially agree 4 |
Strongly agree 5 |
No opinion/ Don’t know/ Not ApplicableN/A |
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| 5.a Overall, we were satisfied with how the audit was conducted. |
6. Additional Comments
6.a Please provide any other comments you may have on your experience with the audit.
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6.b Please provide suggestions on how we could bring more value to your organization.
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