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  2. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's auditing standards. This differs from the external auditor, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor.

  3. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    Costs of audit services can vary greatly dependent upon the nature of the entity, its transactions, industry, the condition of the financial records and financial statements, and the fee rates of the CPA firm. [9] [10] A commercial decision such as the setting of audit fees is handled by companies and their auditors. Directors are responsible ...

  4. RSM US - Wikipedia

    en.wikipedia.org/wiki/RSM_US

    RSM US LLP is an audit, tax, and consulting firm focused on the middle market in the United States and Canada and is a member of the global accounting network RSM International. RSM US has been ranked as the 7th most prestigious accounting firm in the US as voted on by accounting professionals. [ 1 ]

  5. Audit management - Wikipedia

    en.wikipedia.org/wiki/Audit_management

    The objectives of an external audit or audits being conducted by someone not part of the business, is when one business audits a different business to determine if the accounting records are complete and correctly prepared according to GAAP (GAAP is the highest U.S. power on accounting standards and they must be followed by jurisprudence when preparing financial information for businesses ...

  6. Big Four accounting firms - Wikipedia

    en.wikipedia.org/wiki/Big_Four_accounting_firms

    The firms which came to be known as the "Big Eight" originated in various UK and US audit firms established in the 19th or early 20th centuries and later merged together. The firms' initial international expansion was driven by the needs of British and American based multinationals for worldwide service. They expanded by forming local ...

  7. Auditor independence - Wikipedia

    en.wikipedia.org/wiki/Auditor_independence

    No audit firm wants to have to explain to the press the loss of a big client. This gives the directors of the large company a commanding position over its audit firm and they may look to take advantage of it. The audit team would feel pressured to satisfy the needs of the directors and in doing so would lose their independence.

  8. External auditor - Wikipedia

    en.wikipedia.org/wiki/External_auditor

    For example, there are rules in EU member states that more than 75% of the members of an audit firm must be qualified auditors. [5] In India, audit firms can only be partnerships of qualified members of The Institute of Chartered Accountants of India. In the USA, the external auditor also performs reviews of financial statements and compilation.

  9. Accounting network - Wikipedia

    en.wikipedia.org/wiki/Accounting_network

    Accounting networks were created to meet a specific need. “The accounting profession in the U.S. was built upon a state-established monopoly for audits of financial statements.” [4] Accounting networks arose out of the necessity for public American companies to have audited financial statements for the Securities and Exchange Commission (SEC). [5]