The Importance of Auditing in the Authentication of Financial Statement


The art of auditing has been with man since age, and consequently cannot be said to be unexplored. To this end, many professional bodies on accounting and auditing, many various scholars have had to offer different definition and explanation as to what auditing is all about.

Accordingly to Gray and Mansion (1940) took auditing to mean “an investigation or a search for evidence to enable an opinion to be formed by a person(s) independent of the prepare and persons likely to gain directly from the use of the information with the intension of increasing it credibility and therefore its usefulness. [Read more…]

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