# audit;
In one sentence, it is a searching inspection of all accounting documents and documents in order to detect fraud and mistakes. Its purpose is to express an opinion on whether the financial statements have been prepared in accordance with accounting standards
Types of audits
There are various types of auditing and the most important ones are:
Auditing financial statements
The main purpose of this audit is crediting the financial statements. The meaning of crediting is the opinion or judgment of an independent and competent person or persons regarding the compliance of all important aspects of the claims reflected in the financial statements with the determined criteria, i.e. accounting principles.
Compliance audit
The purpose of compliance audit is to determine the degree of compliance with laws, policies, agreements, government laws and regulations, and internal controls by the companies under review. For example, companies can request their auditors to determine the extent of compliance with internal rules and policies by different departments of the organization.
Operational audit
Operational audit is a systematic review of the activities of the organization or a certain part of it in relation to the set goals. The main purpose of operational audit is to evaluate compliance with “economy” when providing resources and to evaluate “efficiency” of operations when using resources and “effectiveness” of operations to achieve predetermined goals, to identify opportunities for improving operations and to provide corrective suggestions to managers of organizations. . Evaluating the economic efficiency, efficiency and effectiveness of a company’s computerized accounting system and providing corrective suggestions is an example of an operational audit.
Legal audit
In recent years, auditors have been increasingly invited to provide “Forensic Audit” services, especially when financial disputes arise. Legal auditing is actually similar to the service of doctors in the matter of “forensic medicine”. Some of the cases that may require the implementation of a legal audit; It is as follows: commercial or employee frauds, commercial and economic damages, disputes between shareholders or partners.
Internal audit
Internal audit is an independent, realistic assurance and advisory activity designed to add value and improve the organization’s operations. Internal audit helps the organization in achieving its goals by providing a systematic and methodical approach to evaluate and improve the effectiveness of management, risk management and control processes.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
The group of accountants and auditors of Tabriz
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