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The Investors Book

Learn about Investing & Business related terms

Audit

Internal Audit

Definition: Internal Audit indicates an independent assessment of activities inside an organization to inspect financial, accounting and other, day-to-day business practices. It gets along with a steady and crucial review of the management's operating and financial activities reporting to the board of directors. It provides assurance on governance and internal control checks … [Read more...] about Internal Audit

Auditor

Definition: An auditor is a body who organizes an audit process. He is the one who creates an audit report after due examination of accounting records and accounting statements of the company forming his impression/assumption regarding financial statements fairness and reliability. Content: Auditor Qualification of an Auditor Qualities of an Auditor Responsibilities … [Read more...] about Auditor

Vouching

Definition: Vouching is a procedure followed in the process of the audit to authorise the credibility of the entries entered in the books of accounts. In simple and easier words, it is a precise investigation of the presented documents of the firm by an auditor to check the correctness and accuracy of such documents. It is the foremost step of the auditing process based on … [Read more...] about Vouching

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