The main objective of auditing is to ensure the financial reliability of any organization. Independent opinion and judgment form the objectives of auditing. Auditing also helps to ensure that the books of accounts are kept according to the rules stipulated in the Companies Act and whether the books of accounts show a true and fair view of the state of affairs of the company or not.
This tutorial has been prepared for all those readers who wish to have a quick overview of how auditing works and helps organizations in diverse fields.
To understand this tutorial, you need to be familiar with the basics of accounting at workplace.