FINANCIAL AUDIT-min

FINANCIAL AUDIT SUPPORT

Financial Audit Support- An audit consists of an evaluation of a subject matter with a view to express an opinion on whether the subject matter is fairly presented. There are different types of audits that can be performed depending on the subject matter under consideration, for example:

* Audit of financial statements

* Audit of internal control over financial reporting

* Compliance audit

The benefit of an audit is that it provides assurance that management has presented a true and fair view of a company’s financial performance and position. Audits of financial statements are undertaken to form an independent opinion on the financial statements of a company. Companies prepare their financial statements in accordance with a framework of generally accepted accounting principles (GAAP) relevant to their country, also referred to broadly as accounting standards or financial reporting standards. The fair presentation of those financial statements is evaluated by independent auditors using a framework of generally accepted auditing standards (GAAS) which set out requirements and guidance on how to conduct an audit, also referred to simply as auditing standards.

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