Joe Higgins (Dublin West, Socialist Party) | Oireachtas source

Mr. Fitzpatrick, Mr. Cullen in his opening statement to the inquiry, as I see it, sums up the role of the audit to check about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions and in that sense, that it's tight and limited according to regulations and law. Would that be a fair representation of what an audit is about?