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Conduct of Auditing Process – An auditor should conduct an audit of a business organization as follows: (1) Preparing Audit Program Being prepared before a…

Methods of Audit There is no hard and fast rule or method that can be laid down for auditing. In general, an audit is an…

Lignite, often referred to as brown coal, is a soft, brown, combustible, sedimentary rock formed from naturally compressed peat. It is a sedimentary rock that…

The audit that remains continue throughout the financial year is called continuous audit. This audit is usually done or preferred by those companies which are…

Continuous auditing is an emerging trend in the auditing landscape today. This audit enjoys many benefits. The most important advantages are detailed below: Advantages of Continuous…

The ‘Flower of Life’ is a name for a geometrical figure composed of seven or more evenly-spaced, overlapping circles. The pattern formed by the circles…

The audit that remains continue throughout the financial year is called continuous audit. This audit is an audit that involves a detailed examination of books of…

Lechatelierite is silica glass, amorphous SiO2, non-crystalline mineraloid. This mineral is an amorphous form of silica formed by the fusion by the heat of silica…

Periodical Audit is started when the books of accounts closed at the end of the year. After the completion of the financial year, audit work…

Periodical Audit is an audit for an intermediate period. This audit is started when the books of accounts closed at the end of the year. This…

A periodical audit is conducted after closing the books of accounts and preparing the financial statements. This type of audit is very much convenient and…

Periodical Audit is usually implicit to be an audit that is not commenced until after the end of the financial period and is then carried…