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Audit and Auditing

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An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Audits provide third-party assurance that the subject matter is free from material misstatement and it is most frequently applied to audits of the financial information relating to a legal person and also includes secretarial and compliance, internal controls, quality management or project management.

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