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INTRODUCTION In accounting, an auditor's report is a document prepared and presented by an auditor that provides an opinion on the reliability and credibility of a company's annual financial statements (Lee and Talen, 2014). Key audit matters (KAM) refer to issues that, in the auditor's ...
Introduction Auditing is the process of examination of an organisation's financial statements, records and books in order to demonstrate if they are accurate in accordance with any applicable rules (involving accepted accounting standards), regulations and laws (William, Glover and Prawitt, 2016). ...
Audit can be defined as process of unbiased examination conducted for the evaluation of financial statements of the entity. Principles of audit is governed by regulatory authority for appropriate analysis and evaluation. Main role of auditor is to provide assurance regarding fiscal accuracy. ...
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