Ensuring that your books are properly maintained...
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Auditing refers to a systematic and independent examination of books, accounts, documents and vouchers of an organization to ascertain how far the financial statements present a true and fair view of the concern.
It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law.
An audit may be necessary for compliance requirements, to provide assurance to investors, or to review processes and controls.
Legally, those companies which have or exceed any two or more of the following criteria are required to have external audit carried out by a Registered Auditor:
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