Auditálás

Auditálás is a systematic and independent examination of financial statements or business processes to determine whether they are presented fairly and in accordance with established criteria. This process is crucial for ensuring accuracy, reliability, and compliance within an organization. Audits can be conducted internally by a company's own staff or externally by independent auditors. The primary goal of an audit is to provide assurance to stakeholders, such as investors, creditors, and regulatory bodies, about the integrity of the information being reviewed. Auditors gather evidence through various methods, including inquiry, observation, and reperformance of procedures, to support their conclusions. The findings of an audit are typically communicated through an audit report, which outlines any discrepancies or areas for improvement. Auditing plays a vital role in corporate governance, risk management, and fostering trust in financial reporting and operational efficiency.