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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. 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 ...

  6. 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 ...

  7. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    The role and the responsibilities of the audit committee, in general terms, are to: (a) Discuss with management, internal and external auditors and major stakeholders the quality and adequacy of the organization's internal controls system and risk management process, and their effectiveness and outcomes, and meet regularly and privately with ...

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