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Auditing standards provide minimum guidance for the auditor that helps determine the extent of audit steps and procedures that should be applied to fulfill the …

Detection and Prevention of Fraud: When something is being done with an intent to deceive, to mislead or to conceal the truth, it is an …

Errors of Principle When principles of book-keeping and accountancy are not followed such an error is error of principle. For examples Treatment of revenue expenditure …

Auditing is a systematic and scientific procedure of inspection of the financial statements of an organization. And like any scientific procedures, the audit also has …

Rely on Experts An Auditor has to rely on experts like engineers, valuers and lawyers for estimation and valuation of fixed assets and estimation of …

Accounting and audit have a pivotal role to play in the financial record keeping process of any business though their roles are different in their …

Audit procedures are used by auditors to determine the quality of the financial information being provided by their clients, resulting in the expression of an …

The audit planning is a major part of audit works for both internal and external audits. A good audit planning will help the auditor to …

Audit techniques stand for the methods that are adopted by an auditor to obtain evidence. Evidences are very important for an Auditor to form an …