An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited.Users of these entities’ financial
Internal Auditing In the days following the collapse of Lehman Brothers and Bear Stearns, the one thing financial examiners seemed to agree on was that the cause was, at least
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A guideline is a statement by which to determine a course of action. A guideline aims to streamline particular processes according to a set routine or sound practice. By definition,
What are ‘Accounting Policies’ Accounting policies are the specific principles, rules and procedures implemented by a company’s management team and are used to prepare its financial statements. These include any
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business.[1] Transactions include purchases, sales, receipts, and payments by an individual person or an organization/corporation.
