financial services ppt
auditing
Auditing UNIT – I VI Semester 1) Define ‘Auditing’ Explain its Features and discuss it objects? The word audit is derived From the Latin word, audire which means ‘to hear’ originally it was customary for persons responsible for maintenance of accounts to go to some impartial and experienced persons. Ordinarily judges who used to hear these accounts and express their opinion about their correctness or otherwise such persons were known as ‘auditors’ Definitions :- According to mautz defines auditing as being concerned with the verification of accounting data with determining the accuracy and reliability of Accounting statement and reports. Features : · ...
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