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What is auditing?

  • Management Dictionary
  • Accounting and editing
6 views

Statutory audit involves having an entity’s financial statements certified by an independent external firm. The audit team conducts checks, tailored to the specific characteristics of the audited entity, to identify any material misstatements in the accounts.
At the end of the audit engagement, the team will either certify that the financial statements are true and fair, or, on the contrary, refuse to certify them if significant irregularities have been found.

Mots clés
  • audit

Auteur.e(s)

BASSIN Claire
Associate Professor
iaelyon School of Management

Institution(s)

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