Although the scope of the independent audit is not clear that there are no undesirable situations such as fraud, error and corruption in the financial statements and data of the company that the auditor is auditing, it is obligatory to give a reasonable assurance within the framework of the audit evidence that can form a basis for the auditor's opinion. Taking into account the compliance of the financial statements and financial data with the generally accepted accounting principles and rules, it is evaluated that compliance with the legislation is ensured. Auditing financial statements includes accounting books, documents and accounting records. Financial statements are audited through these documents.
|Publication Date||December 31, 2021|
|Published in Issue||Year 2021, Volume 3, Issue 2|
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