美国密尔沃基论文代写：审计
通常会计师为客户执行各种任务,其中包括审计就是其中之一。审计是指对企业的财务报表。审计背后的主要原因是检查公司的财务报表是否准备好公平和符合公认会计准则(一般公认会计原则)。
外部审计安然丑闻后增加。一些研究人员集中在确定审计委员会形成的因素,往往检查审计委员会是否有助于增强企业责任和治理与否之前2002年安然公司的垮台。但在安然丑闻后,许多国家试图提高审计委员会的规定。某些措施规定公司加强公司治理。在此期间,许多公司也试图发现可能的方法来提高自治系统。在这种背景下,许多公司转移到外部审计系统的非审计服务。
审计师必须给他们的意见基于财务报表的可靠性。审计师的审计发现任何欺诈或歪曲了公司和管理。如果审计师认证公司的账户,这意味着它们标志着真正的和公平的对公司的财务状况。
但是,有时候他们无法检测错误和欺诈违反审计的主要目的,是财务报表应该描述真正的和公平的视图。的歪曲财务报表是由疏忽过失导致索赔的法律下。但是,会计师声称这是公司承担的歪曲财务报表,而不是会计师准备这些语句。
审计的标准指定审计规划和性能应与审计中存在的风险。这些风险包括审计风险模型的风险以及企业的商业风险。呈现审计服务的费用支付给审计人员审计费用。审计费用是由几个因素包括公司及其行业规模、审计事务所的位置,复杂性和风险水平。
美国密尔沃基论文代写：审计
Usually accountants perform various duties to their clients; among them auditing is one. Audit refers to the scrutiny of financial statements of firms. The main reason behind audit is to check whether the financial statements of the company are prepared fairly and are compliant with the GAAP (Generally Accepted Accounting Principles).
External auditing has been increased after the Enron scandal. Several researchers concentrated on determining the factors of audit committee formation that tend to check whether audit committee helps in enhancing corporate responsibility and governance or not prior to the downfall of Enron in 2002. But after the Enron scandal, many countries try to improve the regulations of audit committee. Certain measures are set by companies to enhance their corporate governance. During that period, many companies also tried to discover the possible ways to improve self-governance system. In this context, many companies moved onto the external auditing system for their non-audit services.
The auditors have to give their opinions based on the reliability of financial statements. The auditors in their audit have to detect any frauds or misrepresentation made by the company and management. If the auditor certifies the accounts of the company that means they are signifying the true and fair view on the financial position of company .
But, sometimes they fail to detect the errors and frauds which violate the main purpose of the audit that is the financial statements should depict the true and fair view. The misrepresentation of financial statements is done by negligence which leads to claims under law of negligence. But, accountants claim that it is the company that is liable for the misrepresentation of the financial statements, but not the accountants who prepare these statements.
The standards of Auditing designate that audit planning and performance should be associated with the risks that exist in the audit. These risks comprise the risks in the Audit Risk Model and also the business risks of firms . The fees paid to auditors for rendering audit services are known as audit fees. Audit fees are established by several factors including size of firms and their sectors, the position of audit firm, the level of complexity and risk .
