The financial statement audit has never been more important. In today’s business environment there is more scrutiny and scepticism of a company’s financial statements than ever before. Investors are seeking more assurance in relation to corporate governance and reporting and they expect greater reliability, more oversight and clear evidence of internal controls. Corporate management, boards and audit committees, internal and external auditors all have important roles to play in providing assurance to investors by executing their respective responsibilities. Meeting investor expectations begins with the completeness and accuracy of information contained in a company’s financial statements.