Page 35 - Auditinf Electronic System

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Auditors routinely perform audits Whether of quantifiable information, including
companies’ financial statements and individuals’ federal income tax returns Or
of more subjective information, such as the effectiveness of computer systems
and the efficiency of manufacturing operations.
And they need to gather proper evidence in regard to the information audited, to
reach an objective opinion, that is supported by the proper evidence. so, there are
many types of audits available (Quality audits- External audit- Operational audit-
Forensic audits etc.) each of them needs different types of evidences to verify
different set of assertions according to the corresponding criteria.

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬