There are three main types of audits: external audits, internal audits, and Internal Revenue Service audits.
External audits are commonly performed by Certified Public Accounting firms and result in an auditor's opinion which is included in the audit report..
They involve taking photos of the workplace and reviewing them to assess compliance with safety regulations and standards.
A safety photo audit can help identify potential hazards, risks, or unsafe conditions that may not be visible to the naked eye..
To become an auditor, you'll need at least an undergraduate degree in accounting.
Being proficient in the use of databases and spreadsheets can be helpful.
Those seeking this profession must also have good communication skills and a deep understanding of economics and finance..
' With the advent of the Industrial Revolution, 'auditing' evolved as a financial accountability tool.
The word “audit” has Latin origins (audio, audire, means listening).
This word has known many definitions and classifications during this time.
Generally, it is a synonym to control, check, inspect, and revise..
Auditing evolved and grew rapidly after the industrial revolution in the 18th century with the growth of the joint stock companies where the ownership and management became separate.
The audit function was mainly to provide credibility to the financial statements prepared by company managers for their shareholders..
During the planning phase, contact with audit clients is initiated and relevant background information is gathered to gain an understanding of the audited area's size, responsibilities, and procedures in place..
Auditing was found to be present in the ancient civilization of China, Egypt and Greece in the form of ancient checking activities.
The checking activities found in ancient Greece appear to be closest to the present day auditing..
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Young businessman working on a virtual screen of the future and sees the inscription: Internal audit
I am a firm believer that the quality of your audit workpapers is a direct reflection of the level of care, diligence, and effort which you have put into an audit
Aside from the audit report, the only other real output from each audit is your workpapers
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