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Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › What is auditing ?
What is auditing in sense of external auditor and internal auditor
External Auditor perspective for auditing is to give assurance to shareholders about assertion (statements) made by the management (those charge with governance).
Internal Auditor perspective for auditing is to ensure that control system of company remains effective and fraud and errors should be ruled out immediately.
