About this document
Overview of Auditing Standards and Types by Maristella Gaton is a document available to read on EtoBox.
The document provides an overview of the audit function including: 1) Defining an audit as a systematic process of obtaining and evaluating evidence to determine the degree of correspondence between assertions and established criteria. 2) Stating audits should be done by competent and independent persons. 3) Describing generally accepted auditing standards including general standards around competency, independence, and due care as well as fieldwork and reporting standards. 4) Noting other types of au
- Author
- Maristella Gaton
- Language
- EN