Auditing is the most essential duty of an accountant. An audit is a systematic and objective examination and analysis of financial data, management accounts, management reports, accounting records, operational reports, income, revenue, and expenditure reports, and so on. The review and investigation's findings are communicated to shareholders and other internal stakeholders. Audit reports for companies that are publicly traded or listed must be made available to the general public. While private company audit reports are not required to be made public, they may be submitted to other stakeholders such as the government, banks, and creditors. Based on the goals, scopes, purposes, and auditing processes, the audit is classified into many different types and levels. A typical audit report follows International Auditing Standards (ISA) and other local auditing norms. Economic audits, operational audits, statutory audits, compliance audits, and so on are all examples of audits.
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