{"id":58485,"date":"2025-09-19T16:03:55","date_gmt":"2025-09-19T14:03:55","guid":{"rendered":"https:\/\/fnege-medias.fr\/video-acf\/what-is-auditing-en\/"},"modified":"2025-09-19T16:03:55","modified_gmt":"2025-09-19T14:03:55","slug":"what-is-auditing-en","status":"publish","type":"video-acf","link":"https:\/\/fnege-medias.fr\/en\/fnege-video\/what-is-auditing-en\/","title":{"rendered":"What is <b>auditing<\/b>?"},"content":{"rendered":"<p><strong data-start=\"52\" data-end=\"71\">Statutory audit<\/strong> involves having an entity\u2019s 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.<br data-start=\"315\" data-end=\"318\" \/>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory audit involves having an entity\u2019s 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.<br \/>\nAt 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.<\/p>\n","protected":false},"featured_media":52466,"template":"","format":[11958,11959],"meta":{"_acf_changed":false},"categories":[3143,3035],"tags":[1292],"class_list":["post-58485","video-acf","type-video-acf","status-publish","has-post-thumbnail","hentry","category-accounting-and-editing","category-comptabilite-et-audit","tag-audit","format-dico","format-management-dictionary"],"acf":[],"_links":{"self":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf"}],"about":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/types\/video-acf"}],"version-history":[{"count":0,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58485\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media\/52466"}],"wp:attachment":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media?parent=58485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/categories?post=58485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/tags?post=58485"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/format?post=58485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}