# Audit

An examination of complete financial statements under auditing standards, ending in an opinion on whether the statements present fairly in all material respects. A reserve attestation is not an audit: it covers narrower subject matter under different standards. ReserveBeat renders each report's own stated engagement type and never upgrades one to the other.

## Sources

- [AICPA — Audit and attest standards](https://www.aicpa-cima.com/resources/landing/audit-and-attest-standards)
- [ReserveBeat measurement methodology](https://reservebeat.com/methodology)

## Disclaimer

ReserveBeat renders figures from issuer-published reports and public blockchains, verbatim and at their stated scope. It is not an auditor, makes no attestation, and states no opinion on any issuer's solvency. Nothing here is investment, trading, legal, tax, or accounting advice. No figure published here is a recommendation to hold, buy, sell, or redeem any token.

Tracked tokens are subjects of public data: supply figures are read from their public Ethereum contracts, and composition figures from the issuers' own published attestation reports. No tracked issuer is a customer and none has endorsed this site.

Source: https://reservebeat.com/learn/audit