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Ashly jacob 
09/10/2019
Auditing is a valuation of accounts and reports of an organization and also is ensuring of the records are follow the rule. The major process including in the auditing is to understand your client or organization, audit planning, fieldwork (collect information), analysis (evaluating the information), professional judgment, documentation. Auditing is a cyclic process. Auditors are classified into three based on the financial and non-financial statement. They are External auditors, cost auditors, and internal auditors. Today we can manage to audit with the help of IT which is known as information technology auditing or information system auditing. Auditore is a person whose important work is identifying the mistakes.
Performance auditing is