1020:- CIAs) are governed by the international professional standards and code of conduct of the Institute of Internal Auditors. While internal auditors are not independent of the companies that employ them, independence and objectivity are a cornerstone of the IIA professional standards; and are discussed at length in the standards and the supporting practice guides and practice advisories. Professional internal auditors are mandated by the IIA standards to be independent of the business activities they audit. This independence and objectivity are achieved through the organizational placement and reporting lines of the internal audit department. Internal auditors of publicly traded companies in the United States are required to report functionally to the board of directors directly, or a sub-committee of the board of directors (typically the audit committee), and not to management except for administrative purposes. As described often in the professional literature for the practice of internal auditing (such as Internal Auditor, the journal of the IIA) -, or other similar and generally recognized frameworks for management control when evaluating an entity's governance and control practices; and apply COSO's "Enterprise Risk Management-Integrated Framework" or other similar and generally recognized frameworks for entity-wide risk management when evaluating an organization's entity-wide risk management practices. Professional internal auditors also use
1016:- IIA (www.theiia.org). The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes". Thus professional internal auditors provide independent and objective audit and consulting services focused on evaluating whether the board of directors, shareholders, stakeholders, and corporate executives have reasonable assurance that the organization's governance, risk management, and control processes are designed adequately and function effectively. Internal audit professionals (
2367:
1177:
the internal controls issues since management does not achieve its objectives merely by compliance of satisfactory system of internal controls. Operational audits cover any matters which may be commercially unsound. The objective of operational audit is to examine Three E's, namely: Effectiveness – doing the right things with least wastage of resources. Efficiency – performing work in least possible time. Economy – balance between benefits and costs to run the operations
2792:
1098:. Quality audits are essential to verify the existence of objective evidence showing conformance to required processes, to assess how successfully processes have been implemented, and to judge the effectiveness of achieving any defined target levels. Quality audits are also necessary to provide evidence concerning reduction and elimination of problem areas, and they are a hands-on management tool for achieving continual improvement in an organization.
2782:
1111:
improved to successfully complete the project. If done at the close of a project, the audit can be used to develop success criteria for future projects by providing a forensic review. This review identifies which elements of the project were successfully managed and which ones presented challenges. As a result, the review will help the organization identify what it needs to do to avoid repeating the same mistakes on future projects
1035:, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor. The consultant auditor may work independently, or as part of the audit team that includes internal auditors. Consultant auditors are used when the firm lacks sufficient expertise to audit certain areas, or simply for staff augmentation when staff are not available.
63:
2802:
640:
672:. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governance over the subject matter.
1101:
To benefit the organization, quality auditing should not only report non-conformance and corrective actions but also highlight areas of good practice and provide evidence of conformance. In this way, other departments may share information and amend their working practices as a result, also enhancing
789:
and other forms of fraud) to misstate financial information, auditing has become a legal requirement for many entities who have the power to exploit financial information for personal gain. Traditionally, audits were mainly associated with gaining information about financial systems and the financial
1110:
A project audit provides an opportunity to uncover issues, concerns and challenges encountered during the project lifecycle. Conducted midway through the project, an audit affords the project manager, project sponsor and project team an interim view of what has gone well, as well as what needs to be
1015:
are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognized standard setting body for the profession is the
Institute of Internal Auditors
816:
A statutory audit is a legally required review of the accuracy of a company's or government's financial statements and records. The purpose of a statutory audit is to determine whether an organization provides a fair and accurate representation of its financial position by examining information such
1176:
An operations audit is an examination of the operations of the client's business. In this audit, the auditor thoroughly examines the efficiency, effectiveness and economy of the operations with which the management of the entity (client) is achieving its objective. The operational audit goes beyond
1143:
Apply when a new project manager is provided, there is no indication the projects in trouble and there is a need to report whether the project is as opposed to where its supposed to
Informal audits can apply the same criteria as formal audit but there is no need for such a in depth report or formal
923:
The purpose of an assessment is to measure something or calculate a value for it. An auditor's objective is to determine whether financial statements are presented fairly, in all material respects, and are free of material misstatement. Although the process of producing an assessment may involve an
699:
Auditing has been a safeguard measure since ancient times. During medieval times, when manual bookkeeping was prevalent, auditors in
Britain used to hear the accounts read out for them and checked that the organization's personnel were not negligent or fraudulent. In 1951, Moyer identified that the
871:
In most nations, an audit must adhere to generally accepted standards established by governing bodies. These standards assure third parties or external users that they can rely upon the auditor's opinion on the fairness of financial statements or other subjects on which the auditor expresses an
980:
Government
Auditors review the finances and practices of federal agencies. These auditors report their finds to congress, which uses them to create and manage policies and budgets. Government auditors work for the U.S. Government Accountability Office, and most state governments have similar
1066:
refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources. Safety, security,
1127:: The aim of a regulatory audit is to verify that a project is compliant with regulations and standards. Best practices of NEMEA Compliance Centre describe that, the regulatory audit must be accurate, objective, and independent while providing oversight and assurance to the organization.
959:. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, should be regarded as independent and remain third party.
656:
also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, roll forward prior year working papers, and evaluate the propositions in their auditing report.
1093:
Quality audits are performed to verify conformance to standards through review of objective evidence. A system of quality audits may verify the effectiveness of a quality management system. This is part of certifications such as
651:
is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon."
1004:
over compliances system management of the company. These are
Specialized Persons called Company Secretaries in India who are the members of Institute of Company Secretaries of India and holding Certificate of Practice.
988:/Statutory secretarial auditor is an independent firm engaged by the client subject to the audit of secretarial and applicable laws/compliances of other applicable laws to express an opinion on whether the company's
854:
is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material, labor or other items of cost. In simple words, the term,
704:
868:
is "an examination of cost accounting records and verification of facts to ascertain that the cost of the product has been arrived at, in accordance with principles of cost accounting."
790:
records of a company or a business. Financial audits also assess whether a business or corporation adheres to legal duties as well as other applicable statutory customs and regulations.
977:
over cost reporting. These are
Specialized Persons called Cost Accountants in India & CMA globally either Cost & Management Accountants or Certified Management Accountants.
860:
means a systematic and accurate verification of the cost accounts and records, and checking for adherence to the cost accounting objectives. According to the
Institute of Cost and
924:
audit by an independent professional, its purpose is to provide a measurement rather than to express an opinion about the fairness of statements or quality of performance.
809:. As a result, a third party can express an opinion of the person / organization / system (etc.) in question. The opinion given on financial statements will depend on the
1137:
Applies when the project is in trouble, sponsor agrees that the audit is needed, sensitivities are high, and need to be able prove conclusions via sustainable evidence.
911:
that can cover multiple regulations and standards from a single audit event. This is a very new but necessary approach in some sectors to ensure that all the necessary
700:
most important duty of the auditor was to detect fraud. Chatfield documented that early United States auditing was viewed mainly as verification of bookkeeping detail.
1204:. It refers to an investigative audit in which accountants with specialized on both accounting and investigation seek to uncover frauds, missing money and negligence.
1311:
892:
of 2002. Such an audit is called an integrated audit, where auditors, in addition to an opinion on the financial statements, must also express an opinion on the
1987:
1052:
997:
1067:
information systems performance, and environmental concerns are increasingly the subject of audits. There are now audit professionals who specialize in
2029:
1044:
2642:
1702:
2692:
2165:
2069:
2064:
2252:
2074:
903:
There are also new types of integrated auditing becoming available that use unified compliance material (see the unified compliance section in
965:/Statutory cost auditor is an independent firm engaged by the client subject to the cost audit to express an opinion on whether the company's
2812:
1800:
932:
Auditors of financial statements & non-financial information (including compliance audit) can be classified into various categories:
327:
2543:
1297:
2244:
885:
845:
755:, and operating effectively to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a
1247:
312:
1162:
in a building, process or system to reduce the amount of energy input into the system without negatively affecting the output(s).
2526:
2806:
2366:
2248:
2218:
1121:: The aim of a regular health check audit is to understand the current state of a project in order to increase project success.
2506:
2311:
1784:
317:
1843:"Professional internal auditors, in carrying out their responsibilities, apply COSO's Integrated Framework-Internal Control"
1243:
626:
477:
181:
78:
1262:
2158:
1048:
332:
322:
88:
1862:
2539:
2490:
384:
1521:
1079:, there has been an increasing need for performance audits, examining their success in satisfying mission objectives.
844:
factors. But recently, the argument that auditing should go beyond just true and fair is gaining momentum. And the US
2256:
1531:
512:
389:
2271:
337:
280:
1821:
1656:
907:). Due to the increasing number of regulations and need for operational transparency, organizations are adopting
2848:
2502:
2498:
2480:
2409:
2226:
1994:
943:
is an independent firm engaged by the client subject to the audit to express an opinion on whether the company's
751:. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining
421:
2795:
2752:
2747:
2240:
2151:
1657:"The relevance of compliance audit on companies' compliance with disclosure guidelines of financial statements"
1392:
374:
2843:
2742:
2356:
1728:"CONCEPT RELEASE ON POSSIBLE REVISIONS TO PCAOB STANDARDS RELATED TO REPORTS ON AUDITED FINANCIAL STATEMENTS"
996:
are free of material misstatements, whether due to fraud or error and inviting heavy fines or penalties. For
872:
opinion. The audit must therefore be precise and accurate, containing no additional misstatements or errors.
2687:
2174:
2115:
1293:
1027:
Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's
724:
1960:
Amat, O. (2008). "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents".
1908:
1879:
1618:
2717:
2610:
2573:
2547:
2450:
1842:
1284:
1017:
836:
are said to be true and fair when they are free of material misstatements – a concept influenced by both
1751:
2657:
2601:
2535:
2435:
2414:
2120:
1301:
676:
668:
misstatement. The term is most frequently applied to audits of the financial information relating to a
675:
In recent years auditing has expanded to encompass many areas of public and corporate life. Professor
2682:
2531:
2395:
1423:
1352:
1229:
1072:
970:
948:
1727:
2838:
2712:
2620:
2583:
2552:
2465:
2419:
2222:
2178:
1028:
1000:, external secretarial auditors may also be required to express an opinion on the effectiveness of
798:
619:
426:
62:
2767:
2757:
2707:
2351:
2346:
1931:
1181:
1021:
661:
260:
136:
1574:
Johnson, H. Thomas (1975). "Reviewed work: A History of
Accounting Thought, Michael Chatfield".
915:
requirements can be met without duplicating effort from both audit and audit hosting resources.
2761:
2732:
2494:
2301:
889:
825:
744:
665:
552:
487:
211:
28:
21:
1965:
2722:
2521:
2440:
2331:
2296:
1321:
993:
904:
861:
794:
730:
537:
275:
141:
83:
2727:
2662:
2236:
1337:
1193:
944:
833:
587:
126:
2143:
8:
2697:
2647:
2606:
2341:
2214:
1332:
1252:
1201:
1197:
1159:
1076:
956:
612:
577:
572:
547:
542:
482:
411:
369:
351:
304:
285:
216:
121:
46:
2785:
2557:
2485:
2390:
2336:
2047:
1676:
1599:
1591:
1556:
973:, external auditors may also be required to express an opinion on the effectiveness of
951:, external auditors may also be required to express an opinion on the effectiveness of
416:
251:
206:
1634:
2833:
2781:
2737:
2475:
2405:
2375:
2321:
2200:
2110:
2052:
2042:
1961:
1780:
1680:
1603:
1527:
1502:
1494:
1477:
Loeb, Stephen E.; Shamoo, Adil E. (1989-09-01). "Data audit: Its place in auditing".
1388:
1171:
1063:
1001:
989:
974:
952:
940:
597:
592:
171:
146:
2286:
2011:
1668:
1630:
1583:
1486:
1280:
1032:
1012:
936:
908:
841:
806:
776:
708:
379:
265:
2455:
2385:
2291:
2261:
2210:
2205:
2189:
2132:
2105:
1866:
1357:
1327:
1276:
1266:
966:
881:
851:
829:
772:
756:
467:
431:
221:
201:
186:
131:
116:
73:
802:
2326:
2181:
2095:
2090:
2034:
2024:
1980:
1306:
1234:
1214:
1068:
837:
810:
760:
752:
748:
472:
440:
151:
1672:
1490:
828:
error. Hence, statistical sampling is often adopted in audits. In the case of
2827:
2672:
2127:
2059:
1859:
1498:
1461:
1408:
1347:
1257:
1088:
865:
856:
582:
445:
364:
359:
196:
900:
over financial reporting, in accordance with PCAOB Auditing
Standard No. 5.
2652:
2266:
2100:
1506:
1317:
1153:
962:
669:
517:
256:
1158:
An energy audit is an inspection, survey and analysis of energy flows for
2276:
2231:
1342:
1239:
403:
35:
1547:
C. A., Moyer (January 1951). "Early
Developments in American Auditing".
2616:
2400:
2019:
1595:
1362:
1288:
1271:
1224:
1219:
969:
are free of material misstatements, whether due to fraud or error. For
947:
are free of material misstatements, whether due to fraud or error. For
912:
786:
679:
refers to this extension of auditing practices as the "Audit Society".
507:
191:
54:
1617:
Mishra, Birendra K.; Paul Newman, D.; Stinson, Christopher H. (1997).
1560:
1466:. Vol. 1. Institute of Chartered Accountants of India. p. 1.
705:
Central Auditing Commission of the Communist Party of the Soviet Union
2702:
2626:
2516:
2511:
2430:
2425:
2306:
1929:
1587:
2677:
2667:
1095:
817:
as bank balances, bookkeeping records, and financial transactions.
782:
1703:"Auditors and Audit Reports: Is The Firm's "John Hancock" Enough?"
985:
290:
270:
176:
1619:"Environmental regulations and incentives for compliance audits"
2445:
2316:
1822:"Pages - International Professional Practices Framework (IPPF)"
436:
111:
639:
241:
27:"Auditing" redirects here. For the Scientology practice, see
1932:"The Use of Control Self-Assessment by Independent Auditors"
1184:
is a commonly used tool for completing an operations audit.
2281:
2173:
1040:
1039:
The most commonly used external audit standards are the US
246:
1523:
The changing audit process from the 19th century till date
2578:
743:, is an examination of the management controls within an
1972:
1616:
1312:
International Organization of Supreme Audit Institutions
1024:(CSA) as an effective process for performing their work.
1909:"How prevalent are post-completion audits in Australia"
1006:
1930:
Gilbert W. Joseph and Terry J. Engle (December 2005).
1463:
ICAI - The Institute of Chartered Accountants of India
34:"Paper trail" redirects here. For the T.I. album, see
888:(PCAOB), which was established by Section 404 of the
1526:. Routledge-Taylor & Francis Group. p. 6.
820:Due to constraints, an audit seeks to provide only
1520:Derek Matthews, History of Auditing (2006-09-27).
1421:
1045:American Institute of Certified Public Accountants
981:departments to audit state and municipal agencies.
884:companies are governed by rules laid down by the
848:has come out with a concept release on the same.
2825:
1907:Clarke, Kevin; Walsh, Kathleen; Flanagan, Jack.
1114:Projects can undergo 2 types of Project audits:
793:Financial audits are performed to ascertain the
660:Audits provide third-party assurance to various
2693:Environmental, social, and corporate governance
1906:
1779:. Solapur: Laxmi Book Publication. p. 58.
718:
1519:
2159:
1988:
1053:International Auditing and Assurance Standard
687:The word "audit" derives from the Latin word
620:
1913:Accounting, Accountability & Performance
763:, or other form of attestation engagement.
328:International Financial Reporting Standards
2166:
2152:
1995:
1981:
1923:
1476:
1448:The Audit Society: Rituals of Verification
1298:History of information technology auditing
627:
613:
16:Independent examination of an organization
1877:
1801:"Pages - Definition of Internal Auditing"
886:Public Company Accounting Oversight Board
846:Public Company Accounting Oversight Board
801:of information, as well as to provide an
1880:"UNDERTAKING A SUCCESSFUL PROJECT AUDIT"
1654:
1248:Comptroller General of the United States
643:Some typical stages in the audit process
638:
2527:Pollutant release and transfer register
1623:Journal of Accounting and Public Policy
1573:
2826:
1858:Different Types of Audits (June 2013)
1460:Assurance, Auditing and. "Chapter 1".
2312:Principles for Responsible Investment
2147:
1976:
1854:
1852:
1655:Thottoli, Mohammed Muneerali (2021).
1546:
1459:
1382:
1058:
713:Центральная ревизионная комиссия КПСС
664:that the subject matter is free from
318:Generally-accepted auditing standards
2801:
1959:
875:
781:Due to strong incentives (including
1700:
1165:
1075:. With nonprofit organizations and
1049:International Standards on Auditing
333:International Standards on Auditing
13:
2491:Environmental full-cost accounting
1953:
1849:
1450:. Oxford: Oxford University Press.
1187:
824:that the statements are free from
14:
2860:
1774:
1082:
390:Notes to the financial statements
2800:
2791:
2790:
2780:
2365:
2272:Extended producer responsibility
1661:Journal of Investment Compliance
1147:
1105:
338:Management Accounting Principles
61:
2481:Eco-Management and Audit Scheme
1900:
1871:
1835:
1814:
1793:
1768:
1744:
1720:
1694:
1667:(2). Emerald Insight: 137–150.
1648:
1610:
1131:Other forms of Project audits:
2753:Socially responsible marketing
2748:Socially responsible investing
1567:
1540:
1513:
1470:
1453:
1440:
1415:
1401:
1383:Gupta, Kamal (November 2004).
1376:
967:cost statements and cost sheet
918:
715:) operated from 1921 to 1990.
1:
2743:Socially responsible business
1635:10.1016/S0278-4254(97)00003-3
1387:. McGraw Hill. p. 1095.
1369:
994:compliance of applicable laws
766:
313:Generally-accepted principles
2688:Environmental pricing reform
2219:environmental responsibility
1777:Basic Concepts Of Accounting
1294:Information technology audit
737:information technology audit
725:Information technology audit
719:Information technology audit
682:
7:
2718:Market governance mechanism
2574:Global Reporting Initiative
2544:standards and certification
2451:Social return on investment
1878:Stanleigh, Micheal (2009).
1824:. Na.theiia.org. 2000-01-01
1803:. Na.theiia.org. 2000-01-01
1576:The Business History Review
1285:Certified Public Accountant
1207:
1119:Regular Health Check Audits
1018:Certified Internal Auditors
927:
10:
2865:
2658:Community interest company
2602:Community-based monitoring
2436:Genuine progress indicator
1479:Accountability in Research
1302:Information security audit
1169:
1151:
1086:
1073:information systems audits
770:
728:
722:
694:
18:
2776:
2683:Environmental degradation
2635:
2592:
2566:
2532:Sustainability accounting
2464:
2396:Ethical positioning index
2374:
2363:
2188:
2083:
2010:
2002:
1752:"Auditing Standard No. 5"
1673:10.1108/JOIC-12-2020-0047
1491:10.1080/08989628908573771
1353:Risk-based internal audit
1230:Big Four accounting firms
971:publicly traded companies
949:publicly traded companies
757:financial statement audit
741:information systems audit
712:
182:Constant purchasing power
79:Constant purchasing power
2713:Health impact assessment
2584:Sustainability reporting
2553:Toxics Release Inventory
2347:Transparency (behavioral
2322:Social impact assessment
2211:Corporate accountability
1860:Auditronix Guidance Note
1422:PricewaterhouseCoopers.
1031:. This differs from the
513:Accounting organizations
501:People and organizations
2768:Supply chain management
2708:Global justice movement
2507:profit-and-loss account
1446:Power, Michael (1999),
1182:control self-assessment
1102:continual improvement.
1051:(ISA) developed by the
1022:control self-assessment
998:bigger public companies
691:which means "to hear".
261:Amortization (business)
2849:Management cybernetics
2733:SDG Publishers Compact
2495:Environmental conflict
2302:Organizational justice
2116:Information technology
1865:July 18, 2013, at the
862:Management Accountants
745:Information technology
644:
29:Auditing (Scientology)
22:Audit (disambiguation)
2723:Product certification
2522:Life-cycle assessment
2441:Performance indicator
2332:Social responsibility
2297:Organizational ethics
2227:social responsibility
1385:Contemporary Auditing
1322:chief audit executive
1170:Further information:
905:Regulatory compliance
880:In the US, audits of
731:Software audit review
642:
385:Management discussion
2844:Economics consulting
2728:Public participation
2663:Conflict of interest
2253:inequality in the UK
2245:in the United States
2237:Environmental racism
2121:Information security
1338:Operational auditing
1324:or Director of audit
1194:forensic accountancy
1007:http://www.icsi.edu/
945:financial statements
834:financial statements
822:reasonable assurance
352:Financial statements
305:Accounting standards
20:For other uses, see
2698:Ethical consumerism
2648:Benefit corporation
2540:metrics and indices
2342:Sullivan principles
2257:injustice in Europe
1701:McKenna, Francine.
1424:"What is an audit?"
1333:Management auditing
1253:Continuous auditing
1244:Comptroller General
1202:forensic accounting
1198:forensic accountant
1160:energy conservation
1077:government agencies
990:secretarial records
957:financial reporting
578:Earnings management
548:Positive accounting
422:Double-entry system
412:Bank reconciliation
217:Revenue recognition
2786:Environment portal
2558:Triple bottom line
2486:Emission inventory
2391:Double bottom line
2337:Stakeholder theory
1059:Performance audits
1029:auditing standards
890:Sarbanes–Oxley Act
645:
553:Sarbanes–Oxley Act
488:Sarbanes–Oxley Act
417:Debits and credits
252:Cost of goods sold
207:Matching principle
2821:
2820:
2738:Social enterprise
2643:Bangladesh Accord
2503:management system
2499:impact assessment
2476:Carbon accounting
2406:Impact assessment
2357:UN Global Compact
2249:in Western Europe
2201:Aarhus Convention
2141:
2140:
1786:978-1-312-16130-6
1549:Accounting Review
1409:"Audit assurance"
1172:Operational audit
1125:Regulatory Audits
1064:Performance audit
1013:Internal auditors
1002:internal controls
975:internal controls
953:internal controls
941:Statutory auditor
909:risk-based audits
876:Integrated audits
637:
636:
598:Two sets of books
593:Off-balance-sheet
235:Selected accounts
172:Accounting period
2856:
2804:
2803:
2794:
2793:
2784:
2369:
2287:Little Eichmanns
2168:
2161:
2154:
2145:
2144:
2012:Audit management
1997:
1990:
1983:
1974:
1973:
1969:
1947:
1946:
1944:
1942:
1927:
1921:
1920:
1904:
1898:
1897:
1895:
1893:
1884:
1875:
1869:
1856:
1847:
1846:
1839:
1833:
1832:
1830:
1829:
1818:
1812:
1811:
1809:
1808:
1797:
1791:
1790:
1772:
1766:
1765:
1763:
1762:
1748:
1742:
1741:
1739:
1737:
1732:
1724:
1718:
1717:
1715:
1713:
1698:
1692:
1691:
1689:
1687:
1652:
1646:
1645:
1643:
1641:
1614:
1608:
1607:
1571:
1565:
1564:
1544:
1538:
1537:
1517:
1511:
1510:
1474:
1468:
1467:
1457:
1451:
1444:
1438:
1437:
1435:
1434:
1419:
1413:
1412:
1405:
1399:
1398:
1380:
1281:External auditor
1166:Operations audit
1033:external auditor
937:External auditor
898:internal control
840:(numerical) and
830:financial audits
807:internal control
777:Internal control
714:
629:
622:
615:
65:
42:
41:
39:
32:
25:
2864:
2863:
2859:
2858:
2857:
2855:
2854:
2853:
2839:Risk management
2824:
2823:
2822:
2817:
2772:
2631:
2588:
2562:
2467:
2460:
2456:Whole-life cost
2386:Corporate crime
2377:
2370:
2361:
2292:Loss and damage
2262:Ethical banking
2206:Climate justice
2193:
2184:
2172:
2142:
2137:
2079:
2006:
2001:
1956:
1954:Further reading
1951:
1950:
1940:
1938:
1936:The CPA Journal
1928:
1924:
1905:
1901:
1891:
1889:
1882:
1876:
1872:
1867:Wayback Machine
1857:
1850:
1841:
1840:
1836:
1827:
1825:
1820:
1819:
1815:
1806:
1804:
1799:
1798:
1794:
1787:
1773:
1769:
1760:
1758:
1750:
1749:
1745:
1735:
1733:
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1726:
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1699:
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1685:
1683:
1653:
1649:
1639:
1637:
1615:
1611:
1588:10.2307/3113713
1572:
1568:
1545:
1541:
1534:
1518:
1514:
1475:
1471:
1458:
1454:
1445:
1441:
1432:
1430:
1420:
1416:
1407:
1406:
1402:
1395:
1381:
1377:
1372:
1367:
1358:Technical audit
1328:Mainframe audit
1277:Financial audit
1267:Risk management
1210:
1190:
1188:Forensic audits
1174:
1168:
1156:
1150:
1108:
1091:
1085:
1069:security audits
1061:
930:
921:
896:of a company's
882:publicly traded
878:
852:Cost accounting
779:
773:Financial audit
769:
733:
727:
721:
697:
685:
633:
604:
603:
602:
567:
559:
558:
557:
532:
524:
523:
522:
502:
494:
493:
492:
462:
452:
451:
450:
406:
396:
395:
394:
354:
344:
343:
342:
307:
297:
296:
295:
236:
228:
227:
226:
222:Unit of account
202:Historical cost
187:Economic entity
166:
158:
157:
156:
101:
93:
74:Historical cost
40:
33:
26:
19:
17:
12:
11:
5:
2862:
2852:
2851:
2846:
2841:
2836:
2819:
2818:
2816:
2815:
2810:
2798:
2788:
2777:
2774:
2773:
2771:
2770:
2765:
2755:
2750:
2745:
2740:
2735:
2730:
2725:
2720:
2715:
2710:
2705:
2700:
2695:
2690:
2685:
2680:
2675:
2670:
2665:
2660:
2655:
2650:
2645:
2639:
2637:
2633:
2632:
2630:
2629:
2624:
2614:
2604:
2598:
2596:
2590:
2589:
2587:
2586:
2581:
2579:GxP guidelines
2576:
2570:
2568:
2564:
2563:
2561:
2560:
2555:
2550:
2529:
2524:
2519:
2514:
2509:
2488:
2483:
2478:
2472:
2470:
2462:
2461:
2459:
2458:
2453:
2448:
2443:
2438:
2433:
2428:
2423:
2417:
2412:
2403:
2398:
2393:
2388:
2382:
2380:
2372:
2371:
2364:
2362:
2360:
2359:
2354:
2349:
2344:
2339:
2334:
2329:
2327:Social justice
2324:
2319:
2314:
2309:
2304:
2299:
2294:
2289:
2284:
2279:
2274:
2269:
2264:
2259:
2234:
2229:
2223:responsibility
2208:
2203:
2197:
2195:
2186:
2185:
2182:accountability
2171:
2170:
2163:
2156:
2148:
2139:
2138:
2136:
2135:
2130:
2125:
2124:
2123:
2113:
2108:
2103:
2098:
2093:
2087:
2085:
2081:
2080:
2078:
2077:
2072:
2067:
2062:
2057:
2056:
2055:
2050:
2045:
2037:
2032:
2027:
2022:
2016:
2014:
2008:
2007:
2000:
1999:
1992:
1985:
1977:
1971:
1970:
1955:
1952:
1949:
1948:
1922:
1899:
1870:
1848:
1834:
1813:
1792:
1785:
1767:
1743:
1719:
1693:
1647:
1629:(2): 187–214.
1609:
1582:(2): 256–257.
1566:
1539:
1532:
1512:
1469:
1452:
1439:
1414:
1400:
1393:
1374:
1373:
1371:
1368:
1366:
1365:
1360:
1355:
1350:
1345:
1340:
1335:
1330:
1325:
1315:
1309:
1307:Internal audit
1304:
1291:
1274:
1269:
1260:
1255:
1250:
1237:
1235:Clinical audit
1232:
1227:
1222:
1217:
1215:Academic audit
1211:
1209:
1206:
1192:Also refer to
1189:
1186:
1167:
1164:
1152:Main article:
1149:
1146:
1129:
1128:
1122:
1107:
1104:
1087:Main article:
1084:
1083:Quality audits
1081:
1060:
1057:
1037:
1036:
1025:
1010:
982:
978:
960:
929:
926:
920:
917:
877:
874:
811:audit evidence
805:of a system's
768:
765:
761:internal audit
753:data integrity
749:infrastructure
723:Main article:
720:
717:
696:
693:
684:
681:
635:
634:
632:
631:
624:
617:
609:
606:
605:
601:
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491:
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480:
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464:
463:
458:
457:
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449:
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443:
441:General ledger
434:
429:
424:
419:
414:
408:
407:
402:
401:
398:
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393:
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387:
382:
377:
372:
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309:
308:
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263:
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159:
155:
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149:
144:
139:
134:
129:
124:
119:
114:
109:
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98:
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81:
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67:
66:
58:
57:
51:
50:
15:
9:
6:
4:
3:
2:
2861:
2850:
2847:
2845:
2842:
2840:
2837:
2835:
2832:
2831:
2829:
2814:
2813:Organizations
2811:
2809:
2808:
2799:
2797:
2789:
2787:
2783:
2779:
2778:
2775:
2769:
2766:
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2701:
2699:
2696:
2694:
2691:
2689:
2686:
2684:
2681:
2679:
2676:
2674:
2673:Disinvestment
2671:
2669:
2666:
2664:
2661:
2659:
2656:
2654:
2651:
2649:
2646:
2644:
2641:
2640:
2638:
2634:
2628:
2625:
2622:
2621:certification
2618:
2615:
2612:
2611:certification
2608:
2607:Environmental
2605:
2603:
2600:
2599:
2597:
2595:
2591:
2585:
2582:
2580:
2577:
2575:
2572:
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2569:
2565:
2559:
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2533:
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2523:
2520:
2518:
2515:
2513:
2510:
2508:
2504:
2500:
2496:
2492:
2489:
2487:
2484:
2482:
2479:
2477:
2474:
2473:
2471:
2469:
2466:Environmental
2463:
2457:
2454:
2452:
2449:
2447:
2444:
2442:
2439:
2437:
2434:
2432:
2429:
2427:
2424:
2421:
2418:
2416:
2413:
2411:
2410:environmental
2407:
2404:
2402:
2399:
2397:
2394:
2392:
2389:
2387:
2384:
2383:
2381:
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2250:
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2238:
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2228:
2224:
2220:
2216:
2212:
2209:
2207:
2204:
2202:
2199:
2198:
2196:
2191:
2187:
2183:
2180:
2179:environmental
2176:
2169:
2164:
2162:
2157:
2155:
2150:
2149:
2146:
2134:
2131:
2129:
2126:
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2112:
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2099:
2097:
2094:
2092:
2089:
2088:
2086:
2082:
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2071:
2068:
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2063:
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2058:
2054:
2051:
2049:
2046:
2044:
2041:
2040:
2038:
2036:
2033:
2031:
2028:
2026:
2023:
2021:
2018:
2017:
2015:
2013:
2009:
2005:
1998:
1993:
1991:
1986:
1984:
1979:
1978:
1975:
1967:
1963:
1958:
1957:
1937:
1933:
1926:
1918:
1914:
1910:
1903:
1888:
1887:PROJECT SMART
1881:
1874:
1868:
1864:
1861:
1855:
1853:
1845:. Theiia.org.
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1533:9781134177912
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1390:
1386:
1379:
1375:
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1359:
1356:
1354:
1351:
1349:
1348:Quality audit
1346:
1344:
1341:
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1334:
1331:
1329:
1326:
1323:
1319:
1316:
1313:
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1290:
1286:
1282:
1278:
1275:
1273:
1270:
1268:
1264:
1261:
1259:
1258:Cost auditing
1256:
1254:
1251:
1249:
1245:
1241:
1238:
1236:
1233:
1231:
1228:
1226:
1223:
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1216:
1213:
1212:
1205:
1203:
1199:
1195:
1185:
1183:
1178:
1173:
1163:
1161:
1155:
1148:Energy audits
1145:
1142:
1138:
1136:
1132:
1126:
1123:
1120:
1117:
1116:
1115:
1112:
1106:Project audit
1103:
1099:
1097:
1090:
1089:Quality audit
1080:
1078:
1074:
1070:
1065:
1056:
1054:
1050:
1046:
1042:
1034:
1030:
1026:
1023:
1019:
1014:
1011:
1008:
1003:
999:
995:
991:
987:
983:
979:
976:
972:
968:
964:
961:
958:
954:
950:
946:
942:
938:
935:
934:
933:
925:
916:
914:
910:
906:
901:
899:
895:
894:effectiveness
891:
887:
883:
873:
869:
867:
863:
859:
858:
853:
849:
847:
843:
839:
835:
831:
827:
823:
818:
814:
812:
808:
804:
800:
796:
791:
788:
784:
778:
774:
764:
762:
758:
754:
750:
746:
742:
738:
732:
726:
716:
710:
706:
701:
692:
690:
680:
678:
677:Michael Power
673:
671:
667:
663:
658:
655:
650:
641:
630:
625:
623:
618:
616:
611:
610:
608:
607:
599:
596:
594:
591:
589:
586:
584:
583:Error account
581:
579:
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574:
571:
570:
563:
562:
554:
551:
549:
546:
544:
541:
539:
536:
535:
528:
527:
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516:
514:
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509:
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505:
498:
497:
489:
486:
484:
481:
479:
476:
474:
471:
469:
466:
465:
461:
456:
455:
447:
446:Trial balance
444:
442:
438:
435:
433:
430:
428:
427:FIFO and LIFO
425:
423:
420:
418:
415:
413:
410:
409:
405:
400:
399:
391:
388:
386:
383:
381:
378:
376:
373:
371:
368:
366:
365:Balance sheet
363:
361:
360:Annual report
358:
357:
353:
348:
347:
339:
336:
334:
331:
329:
326:
324:
321:
319:
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314:
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240:
239:
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210:
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203:
200:
198:
197:Going concern
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64:
60:
59:
56:
53:
52:
48:
44:
43:
37:
30:
23:
2805:
2678:Eco-labeling
2653:Child labour
2593:
2548:supply chain
2546: /
2542: /
2538: /
2534: /
2505: /
2501: /
2497: /
2493: /
2267:Ethical code
2255: /
2251: /
2247: /
2243: /
2239: /
2225: /
2221: /
2217: /
2213: /
2048:Second-party
2003:
1939:. Retrieved
1935:
1925:
1916:
1912:
1902:
1890:. Retrieved
1886:
1873:
1837:
1826:. Retrieved
1816:
1805:. Retrieved
1795:
1776:
1775:Ladda, R.L.
1770:
1759:. Retrieved
1755:
1746:
1734:. Retrieved
1722:
1710:. Retrieved
1706:
1696:
1684:. Retrieved
1664:
1660:
1650:
1638:. Retrieved
1626:
1622:
1612:
1579:
1575:
1569:
1552:
1548:
1542:
1522:
1515:
1485:(1): 23–32.
1482:
1478:
1472:
1462:
1455:
1447:
1442:
1431:. Retrieved
1427:
1417:
1403:
1384:
1378:
1320:, under the
1318:Lead auditor
1191:
1179:
1175:
1157:
1154:Energy audit
1140:
1139:
1134:
1133:
1130:
1124:
1118:
1113:
1109:
1100:
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963:Cost auditor
931:
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821:
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674:
670:legal person
662:stakeholders
659:
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646:
518:Luca Pacioli
459:
439: /
259: /
257:Depreciation
165:Key concepts
137:Governmental
106:
2758:Stakeholder
2536:measurement
2277:Externality
2232:Dirty hands
2111:Information
2053:Third-party
2043:First-party
1919:(2): 51–78.
1756:pcaobus.org
1343:Peer review
1287:(CPA), and
1265:framework,
1240:Comptroller
919:Assessments
842:qualitative
832:, a set of
799:reliability
531:Development
508:Accountants
404:Bookkeeping
323:Convergence
281:Liabilities
212:Materiality
100:Major types
36:Paper Trail
2828:Categories
2762:engagement
2617:Fair trade
2468:accounting
2401:Higg Index
2378:accounting
2194:principles
2030:Integrated
1828:2013-09-02
1807:2013-09-02
1761:2016-06-28
1555:(1): 3–8.
1433:2022-03-03
1394:0070585849
1370:References
1363:SOFT audit
1289:Audit risk
1272:EarthCheck
1225:Audit plan
1220:Accounting
913:governance
866:cost audit
857:cost audit
813:obtained.
803:assessment
787:misselling
771:See also:
767:Accounting
729:See also:
566:Misconduct
192:Fair value
142:Management
84:Management
55:Accounting
2703:Euthenics
2668:Disasters
2627:ISO 19011
2567:Reporting
2517:ISO 14031
2512:ISO 14000
2431:ISO 45001
2426:ISO 26000
2307:Pollution
2241:in Russia
2215:behaviour
2133:Technical
2106:Financial
1681:236598426
1604:154953655
1499:0898-9621
1314:(INTOSAI)
1141:Informal:
683:Etymology
588:Hollywood
468:Financial
370:Cash-flow
127:Financial
2834:Auditing
2796:Category
2594:Auditing
2415:equality
2096:Clinical
2091:Academic
2035:Internal
2025:External
1941:10 March
1863:Archived
1507:26859053
1208:See also
1144:report.
1096:ISO 9001
1047:and the
928:Auditors
826:material
795:validity
783:taxation
666:material
654:Auditing
573:Creative
543:Research
473:Internal
460:Auditing
276:Goodwill
271:Expenses
122:Forensic
47:a series
45:Part of
2807:Commons
2760: (
2636:Related
2619: (
2609: (
2408: (
2352:social)
2128:Quality
2070:Service
2065:Product
2060:Process
1966:1374232
1736:22 July
1712:22 July
1686:1 April
1640:1 April
1596:3113713
1135:Formal:
1043:of the
986:auditor
709:Russian
695:History
538:History
432:Journal
291:Revenue
177:Accrual
2446:SA8000
2420:social
2376:Social
2317:Racism
2190:Ethics
2175:Social
2101:Energy
2075:System
2039:Party
1964:
1892:18 May
1783:
1707:Forbes
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689:audire
483:Report
437:Ledger
380:Income
375:Equity
286:Profit
266:Equity
242:Assets
147:Social
112:Budget
2084:Types
2004:Audit
1883:(PDF)
1731:(PDF)
1677:S2CID
1600:S2CID
1592:JSTOR
1557:JSTOR
955:over
747:(IT)
739:, or
649:audit
478:Firms
107:Audit
2282:Harm
2177:and
2020:Desk
1962:SSRN
1943:2012
1894:2016
1781:ISBN
1738:2011
1714:2011
1688:2023
1642:2023
1528:ISBN
1503:PMID
1495:ISSN
1389:ISBN
1263:COSO
1071:and
1041:GAAS
992:and
797:and
775:and
703:The
247:Cash
132:Fund
117:Cost
2192:and
1669:doi
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1200:or
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