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Dynamic Auditing 14th Edition PDF Form

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what is auditing when we think of auditing we may have the picture of the irs audit come to mind uh something quite confrontational where a lot is at stake and what we've done is being heavily scrutinized but that's not always the case when we're talking about financial statements and we mention the word auditing we simply mean examining the financial statements to provide reasonable assurance that the financial statements are free from material errors these examinations are performed by an external auditor and in the u.s this person has to be a certified public accountant what does that auditor do during that examination they're gathering evidence about management assertions which are just explicit statements made by management of the company about the financial situation of their organization when these auditors are performing their examination and gathering their evidence they're going to compare what the managers have prepared and done on their financial statements to any applicabl

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