CERTIFIED FINANCIAL STATEMENT

A financial statement, such as an income statement, cash flow statement or balance sheet, that has been audited and signed off on by an accountant. Once an auditor has fully reviewed the details of a financial statement following GAAP guidelines and is confident the numbers reported within it are accurate, they certify the documents.

Certified financial statements play an important role in the financial markets. Investors demand assurance that the documents they rely upon to make investment decisions are accurate and have not been subject to any material errors or omissions by the company that compiled them.

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удостоверенный (сертифицированный) финансовый отчет: финансовая отчетность, которая имеет подпись дипломированного бухгалтера (аудитора), удостоверяющую добросовестность представления данных.