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Tter .................................................................................................................................................. 1 Independent Accountants Report................................................................................................................. 3 Statement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balances All Public Funds For the Year Ended December 31, 2009 .
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Taylor FAQ
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Audit procedures are the techniques, processes, and methods that auditors use to obtain reliable audit evidence, which enables them to gain a sound judgment about an organization's financial status. Audit procedures are conducted to help determine whether or not a company's financial statement is credible and factual.
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The purpose of an audit is to form a view on whether the information presented in the financial report, taken as a whole, reflects the financial position of the organisation at a given date, for example: Are details of what is owned and what the organisation owes properly recorded in the balance sheet?
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In all, there are 35 of these Auditing and Assurance Standards (AAS) as of now. Browse more Topics under Concept Of Auditing. ... 1] Review of all Systems. ... 2] Review of the Internal Controls. ... 3] Arithmetical Accuracy. ... 4] Accounting Principles. ... 5] Verification of Assets. ... 6] Verification of Liabilities. ... 7] Vouching.
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Main Objective: The main objective of the auditing is to find reliability of financial position and profit and loss statements. The objective is to ensure that the accounts reveal a true and fair view of the business and its transactions.
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Auditors are finance professionals who perform audits — they review financial statements, internal processes, and transaction records to assess accuracy and completeness. Internal auditors typically work for the company they audit and guide management on improving recording and reporting processes.
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The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud.
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