Auditing: A Systematic Approach
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Auditing: A Systematic Approach

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A systematic and independent examination of statutory records, books, accounts documents and vouchers of an organization is known as auditing. It aims to see how far the financial statements as well as the non-financial disclosures present a fair view of the firm. It also attempts to ensure that the books of accounts are properly maintained as per the law. Different types of auditing include information technology auditing, performance auditing, quality auditing, project auditing, energy auditing, forensic auditing and operation auditing. It is done commonly in areas such as internal controls,...