Scope of audit:
The scope of audit has been changed coming
from the ancient period to modern period, because in the ancient, There was no
development of business nowadays auditing relates to the examination of books
of account evidence bills, stock and its physical verification scope of audit
can be presented in follow
A.
checking the books of accounts
So as to find out the true and fairness
B.
verification of assets and
liabilities of its detail checking
C.
Checking the books of accounts
on the basis of available evidence.
D.
Checking the arithmetical
accuracy of books of account .
E.
Expressing the independent
opinion about the financial statements.
F.
Preparing and presenting fair
report to the concerned officer or owners
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