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What is an Auditing

Auditing: Auditing is the systematic procedure of objectively obtaining and estimating evidence regarding assertions concerning economic actions and actions to ascertain the degree of correspondence among those assertions and established criteria and communicating the outcomes to the concerned users.

The Financial Audits in a financial audit, the assertions regarding which the auditor seeks objective evidence associate to the integrity and reliability of financial and, seldom, operating information. The assessment of the objective evidence underlying the financial data as reported is termed as an audit.

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