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  2. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    Financial audit is a profession known for its male dominance. According to the latest survey, it found that 70–80% of financial auditors are male, with 2% being female and the rest being a mixture of both (Bader, 2018).

  3. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    Auditors of financial statements & non-financial information (including compliance audit) can be classified into various categories: External auditor / Statutory auditor is an independent firm engaged by the client subject to the audit to express an opinion on whether the company's financial statements are free of material misstatements ...

  4. Auditor - Wikipedia

    en.wikipedia.org/wiki/Auditor

    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. Internal Auditors are employed by the organizations they audit. They work for government ...

  5. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    Also review with management and the independent auditor the effect of regulatory and accounting initiatives as well as off-balance sheet issues in the organization's financial statements; (c) Review and discuss with management the types of information to be disclosed and the types of presentations to be made with respect to the company's ...

  6. Certified Public Accountant - Wikipedia

    en.wikipedia.org/wiki/Certified_Public_Accountant

    For example, Texas prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners.

  7. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the ...

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  9. External auditor - Wikipedia

    en.wikipedia.org/wiki/External_auditor

    In compilation auditors are required to take a look at financial statement to make sure they are free of obvious misstatements and errors. An external auditor may perform a full-scope financial statement audit, a balance-sheet-only audit, an attestation of internal controls over financial reporting, or other agreed-upon external audit ...