March 2012
Beginner
623 pages
35h 9m
English
Content preview from Business Ethics and Corporate Governance, Second Edition
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
Start your free trial
OBJECTIVES OF AN AUDIT
As per Standard Auditing Practices (2) of the Institute of the Chartered Accountants of India: ‘The objective of an audit of financial statements is to enable an auditor to express an opinion on financial statements which are prepared within a framework of recognized accounting policies and practices and relevant statutory requirements.’