An audit consists of the evaluation of the financial and accounting documentation of the company by an auditing firm or an internal or external auditor, after which a report is sent analyzing compliance with applicable accounting standards.
The objectives of the audit program assist in the immediate planning of the audit report and are based on the company’s unique operating principles, procedures, and guidelines. These objectives can relate to and describe how auditors maintain efficiency, professionalism, and specific guidelines during the audit process.



