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Auditing




Audits evaluate conformance now and into the future. An Inspection evaluates conformance in the past. Both are important parts of Management .


FINANCIAL AUDIT

An important type of audit is the financial audit. It is designed to determine whether financial statements are fairly presented in accordance with Generally Accepted Accounting Principles (GAAP). Financial audits are carried out for companies, registered charities and some government/public bodies.

Government financial reports are not always audited by outside auditors. Some governments have elected or appointed auditors.


SEE ALSO

Some examples are: