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What is an Audit?DESCRIPTION
There are two types of oversight that must be contracted from outside sources A financial review consists of the auditor inquiring of the business in order to verify the financial records of the association. Unless deemed necessary, the accountant is not required to obtain any independent corroboration. In contrast, as part of a certified audit, the auditor must obtain independent evidence to substantiate the assertions made by the association39;s employees and management.CONTENT
This web page whatisanaudit.blogspot.com states the following, "What is an Audit? There are two types of oversight that must be contracted from outside sources A financial review consists of the auditor inquiring of the business in order to verify the financial records of the association." We saw that the webpage said " Unless deemed necessary, the accountant is not required to obtain any independent corroboration." It also said " In contrast, as part of a certified audit, the auditor must obtain independent evidence to substantiate the assertions made by the associations employees and management."