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It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law.

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It is also possible to set up auditing on the secondary database by enabling auditing on the secondary server, independently from the primary database.

An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern.

A company that reviews activities to identify inefficiencies, reduce costs, and otherwise achieve organizational objectives.

Auditing firms may investigate potential theft or fraud and ensure compliance with applicable regulations and policies. Audits are an essential part of a company's efficiency.

Hence, statistical sampling is often adopted in audits.

In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements – a concept influenced by both quantitative (numerical) and qualitative factors.

The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's goals or objectives.

These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement.

The term is most frequently applied to audits of the financial information relating to a legal person.

Other areas which are commonly audited include: secretarial & compliance audit, internal controls, quality management, project management, water management, and energy conservation.

Financial audits are performed to ascertain the validity and reliability of information, as well as to provide an assessment of a system's internal control.

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