auditingrelated

Auditingrelated is a broad term used to describe topics, activities, standards, and disciplines connected with auditing across organizations. In practice, it covers external and internal audits, IT auditing, forensic and investigative auditing, risk and compliance audits, and assurance services. As a metadata or categorization label, auditingrelated groups articles, guidance, and tools that address how audits are planned, conducted, and reported.

Core concepts include audit planning, risk assessment, control testing, substantive procedures, and evidence gathering. Auditors aim to obtain sufficient appropriate evidence to form an opinion on financial statements, internal controls, or compliance with requirements. Independence, professional skepticism, ethics, and governed reporting standards underpin auditing practices. Common standards include International Standards on Auditing (ISA) and Generally Accepted Auditing Standards (GAAS) in the United States, along with other regional guidelines. The audit process typically encompasses engagement planning, fieldwork, evaluation of findings, and reporting, with documentation supporting conclusions.

Auditingrelated also encompasses information technology auditing, which evaluates controls over computerized systems, data integrity, cybersecurity, access controls, and IT governance. Advancements in data analytics, automated testing, and continuous auditing have expanded the scope of auditing-related work. Moreover, this domain intersects with governance, risk management, regulatory compliance, fraud detection, and environmental, social, and governance (ESG) considerations.