Form for financial statements in accordance with international standards in pdf format In addition to this, the external auditor’s report in a form that includes all financial reports He expresses his opinion on the financial statements as a single unit, and therefore he is responsible for them. Once he approves of them, the auditor begins his opinion by saying that we have reviewed the financial statements of a company .... ... which include the balance sheet, the income statement, the statement of cash flows and the statement of change in Shareholders’ rights, the statement of retained earnings and the supplementary clarifications, and in our opinion they are…..and write a neutral opinion in the financial statements as a single unit, and the opinion can be clean, conservative, or negative, according to the assessment of the external auditor of the discovered fundamental errors In the company’s financial statements, and if it does not discover material errors, it expresses a clean opinion on the financial statements as a single unit.