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Glossary · Reading the business

audit findings

In short

These are the conclusions and observations from an independent financial audit of the target business's financial statements. They highlight any discrepancies, weaknesses in internal controls, or non-compliance issues.

What it means in a deal

If the seller provides audited financials, pay close attention to the audit findings. They can reveal critical insights into the business's financial health and operational risks that might not be obvious from the raw numbers. Discuss any significant findings with your CPA and lender, as they can impact valuation or loan approval.

Common questions about audit findings

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Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.

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