Anglų rašinys. Auditing.
Today I‘m going to talk about audit. Audit is examination of the books and accounts of a company. There are two categories of audit: internal audit and external audit. First of all I will tell you about internal audit.
An internal audit is carried out by a company‘s own accountants or internal auditors. The general purpose of internal auditing is to provide control and feedback on business operations. According to the standards, internal auditors must remain as independet and objective as posible to perform their job correctly.