Independent examination of the
accounting records and other evidence
relating to a business to support the
expression of an impartial expert opinion
about the fairness and reliability of
financial statements. Upon completion of an
audit, an auditor’s report is issued that
accompanies the financial statements of a
business. This report from the auditor
attests that the auditing steps taken during
the verification of accounting records meet
the approved standards of auditing practice
and that the financial statements are
prepared in conformity with generally
accepted accounting principles.
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