The annual financial statements of a corporation are usually accompanied by one of the following statements:
1) Independent Auditor's Report (formerly the Auditor's Report)
2) Review engagement report
3) Notice to reader
For the first two statements, the accountant must wear the title of auditor, while it is not mandatory for the third statement.
It should be noted that some laws still refers to the auditor or the auditor's report, rather than the new terminology.
This browser does not support this kind of file. Please download the file to view it: Download the file