CHAPTER ONE/INTRODUCTION
Auditing may be defined as a comprehensive investigation, testing, and validation of accounting records and processes to assure their accuracy and conformance to established ideas, primary standards, and legal requirements. The auditor will be able to determine if the balance sheet was properly generated using the Macdonald and Howard LR technique to auditing, which requires a thorough examination of a company’s books of account and vouchers. To provide a fair and accurate picture of the company’s condition, to say if the profit and loss estimates in the books of accounts are accurate, and, if not, to say specifically what about the results doesn’t please him.
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