WHAT IS AUDITING審計學?
DIFFERENCE BETWEEN AUDITING AND ACCOUNTING
HOW CAN BE A AUDITOR
- JerryLv 61 十年前最愛解答
An audit is an evaluation of an organization, system, process, project or product. In accounting, an audit is an independent assessment of the fairness by which a company's financial statements are presented by its management. It is performed by competent, independent and objective person or persons, known as auditors or accountants, who then issue a report on the results of the audit.
Audits are performed to ascertain the validity and reliability of financial information, and also provide an assessment of a company or a business' system of internal control. Such systems must adhere to generally accepted standards set by governing bodies that regulate businesses. An audit is based on random sampling and is not an assurance that financial statements are free from errors. It simply provides assurance for third parties or external users that such statements present 'fairly' a company's financial condition and results of operations.
Auditing is a part of some quality control certifications such as ISO 9000.
Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions. The names come from the use of financial accounts. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Accounting is also widely referred to as the "language of business".
Auditing, a related but separate discipline, has two sub-disciplines: Internal and External auditing. External auditing is the process whereby an independent auditor examines an organization's financial statements and accounting records in order to express an opinion — that conveys reasonable but not absolute assurance — as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles (GAAP), or International Financial Reporting Standards (IFRS), in all material respects資料來源： Government Accounting Standards Board Website (GASB