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Beskrivelse
Financial audits exist to add credibility to the implied assertion by an organization's management that its financial statements fairly represent the organization's position and performance to the firm's stakeholders. The principal stakeholders of a company are typically its shareholders, but other parties such as tax authorities, banks, regulators, suppliers, customers and employees may also have an interest in knowing that the financial statements are presented fairly, in all material aspects. Management audit is an act of evaluation of all the activities of all the departments with a view to provide appropriate suggestions to the management to help their work. In other words, management auditing is a future oriented task which evaluates timely in all the levels of management like production management, sales management etc. The present book provides useful information for effective budget execution and decision making. Indeed, financial auditing enhances budget execution and decisions. This easy to understand resource book provides students an easy-to-understand explanation of auditing from gathering financial statements and accounting information to analyzing a client's financial position.