March 2012
Beginner
623 pages
35h 9m
English
Content preview from Business Ethics and Corporate Governance, Second Edition
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DEFINING AUDIT
The Institute of Chartered Accountants of India (ICAI) has defined audit as ‘… the independent examination of any entity, whether profit oriented or not and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon’.3 In other words, auditing is the process by which a competent independent person objectively obtains and evaluates evidence regarding assertions about an economic activity or event for the purpose of forming an opinion about and reporting on the degree to which the assertion conforms to an identical set of standards.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.