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INVESTIGATION AUDITING
The purpose of investigation varies from The purpose of audit is to determine the
business to business. true and fair view.
The investigation relates to critical The audit relates to checking of all books
checking of particular records. and record.
Investigation work can be completed Audit work may be completed through test
through cent percent checking. checking.
The investigation has no time limit. It may The audit of accounts is made for a
relate to many years. particular time period.
The investigator may or may not be a The auditor is must a chartered accountant.
charted accountant.
The investigation is usually conducted after The audit is usually conducted before the
the audit of accounts. investigation of accounts.
There is no legal requirement to disclose The auditor requires the full disclosure of
information in investigation. information under the law.