Checking a company's financial statement is called an audit. It is usually presented in the company's annual report prepared by auditors. This usually refers to a specific past reporting period. An audit report based on random testing of the company's activities is a mandatory requirement after the completion of the audit. The report includes an income statement, a balance sheet, a statement of changes in equity, and a cash flow statement and explanatory notes with a summary of significant accounting policies. https://www.confiduss.com/en/info/blog/article/international-auditing-standards/
