Auditing involves the examination of financial records to determine whether they are accurate and have been compiled in accordance with the applicable accounting standards. An external auditor engages in auditing in order to provide an independent opinion about a client's financial statements. An internal auditor engages in auditing primarily to improve corporate processes, as well as to detect instances of fraud.

Related Courses

How to Audit Cash 
How to Audit Fixed Assets 
How to Audit Receivables 
How to Conduct an Audit Engagement