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Auditing is a thoroughly, intelligent and systematic and critical examination of accounting data. It is an examination of vouchers, documents, accounts and financial statements. It is concerned with preparation of reports to express clear and accurate opinion with regard to true and fair view of final accounts.
Auditing has to be carried out with all honesty and sincerely, moreover, auditor has to justify has received all relevant information and explanations from the persons concerned. The effect of all transactions have to be recorded and analysis to be made with regard to the result of the business...
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