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What is Distinguishing Audits from Investigations about?

Investigation involves examining accounts or matters for a specific purpose, unlike auditing which ascertains if financial statements show a true and fair view. Common investigations include those for business purchases, credit purposes, reorganizations, and suspected fraud. Investigations generally involve preparation, field work, and reporting. They differ from audits in objective, scope, timing, standard of care, extent of regulations, and depth of examination.

Author

Kananelo MOSENA

Language

EN