There are three main types of audits : external audits , internal audits , and Internal Revenue Service (IRS) audits..
"Auditing is such an examination of the books, accounts and vouchers of a business's shall enable the auditor to satisfy himself whether or not the balance sheet is properly drawn up so as to exhibit a true and correct view of the state of affairs of the business according to his best of the information given to him .
There are many types of audit including financial audit, operational audit, statutory audit, compliance audit and so on. current audit industry or practices.
KPMG, PWC, EY and Deloitte..
Meaning and Definition of Auditing
Auditing is the verification of financial position as disclosed by the financial statements.
It is an examination of accounts to ascertain whether the financial statements give a true and fair view financial position and profit or loss of the business..
The external auditor's approach is determined by the duties and liabilities cast on him - in the case of statutory audit by the relevant law, and in the case of non-statutory audit, by the agreement under which he has been engaged
In either case, his duty is to render an opinion on the truth and fairness of the assertions under his review
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Auditing in concerned with making an analytical and critical examination of the books of account, checking and verification of evidence in support of entries appearing the books of account, and ascertaining the authenticity of assertions in the financial statements
Bharathidasan Institute of Management
Tiruchirappalli is an Indian business school established in 1984 in Trichy
Tamil NaduIndia.The school offers AICTE approved full-time MBA program
Doctoral programsAnd many executive education programs.The college is often ranked among the well known Business Schools of the country ever since its inception.
