What is included in the auditor's report regarding financial statements?

The auditor's report primarily includes an assessment of the overall financial statements, which encompasses the accuracy and completeness of the financial information presented. This report is a crucial part of the audit process, as it provides stakeholders with assurance that the financial statements are free from material misstatement and are prepared in accordance with the relevant accounting standards.

By focusing on the overall financial statements, the auditor evaluates aspects such as the company's financial position, its operations, and its cash flows. The report will typically express an opinion on whether these financial statements give a true and fair view of the company’s finances, reflecting its actual performance and financial condition. This opinion is based on the auditor's examination of the financial records and adherence to established auditing principles.

In contrast, management's personal opinions, predictions for future financial performance, and internal opinion reports do not form part of the auditor's report, as these elements are subjective and not reflective of the objective assessment required in an audit. The auditor's findings should solely focus on the financial statements as they stand, rather than individual or speculative perspectives.