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Characteristics of an audit

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After reading carefully the text "Characteristics of an Audit", you are going to complete an excerpt with the corresponding words, based on the reading.

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Compléter

Characteristics of an auditVersion en ligne

After reading carefully the text "Characteristics of an Audit", you are going to complete an excerpt with the corresponding words, based on the reading.

par Milena Mercedes Lugo Fernandez
1

Auditors are ( 1 ) of the entity's management , the preparers of financial statements . An auditor is not the representative of any particular group .
Auditors form their opinions on financial statements on the basis of selective ( 2 ) . They rarely audit all of an individual ( 3 ) in the financial statements or all of the items in the financial statements .
An audit is directed toward the discovery of ( 4 ) misstatements no matter what ( 5 ) the misstatement .
Auditors form a professional ( 6 ) on an organization's financial statements . They are never absolutely certain about whether the financial statements are . ( 7 )
Auditors report on the financial statements as a ( 8 ) and not on the individual items within the financial statements .
An audit is concerned with the financial presentation and not the financial ( 9 ) of an entity , the wisdom of its management's ( 10 ) , or the risk of doing business with the entity .

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