An audit is a systematic and independent examination of financial statements, accounts, records, or systems to ensure their accuracy and compliance with applicable laws, regulations, and accounting standards. Audits can be performed on various entities, including corporations, government agencies, and non-profit organizations. There are several types of audits, including: 1. **Financial Audits**: Assess the accuracy and fairness of financial statements. 2. **Operational Audits**: Evaluate the efficiency and effectiveness of an organization’s operations.
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