April 2024
Beginner
760 pages
39h 4m
English
book
Fernando's Business Ethics and Corporate Governance, 3rd Edition
by K P Muraleedharan, E K Satheesh
Content preview from Fernando's Business Ethics and Corporate Governance, 3rd Edition
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Chapter 20
The Role of Auditors in Corporate Governance 681
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 nancial statements is to enable an auditor to express an opinion
on the nancial statements which are prepared within a framework of recognized accounting
policies and practices and relevant statutory requirements.”
Types of Audit
We can identify three types of audits namely:
1. Financial statement audit
2.
Compliance audit
3.
Operational audit
Financial statement audit:
An
audit of nancial statements is conducted to determine whether
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