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QUESTION 1
Definition of Auditing
The auditing first appeared in the UK during the 1800s. The word “auditing” comes
from the Latin word “audire”, which means “to hear”. An auditor, whose task was to
examine both accounts of revenue and expenditure for manors, with the spread of
double-entry book-keeping, first auditing gently established an important role.
Auditing is performed to ensure the reliability and validity of information, it also to
provide an assessment of a system's internal control. The purpose of auditing is to
express an estimate on a person, organization and system in question, under
evaluation based on work on a test basis. Due to practical constraints, an auditing tries
to provide only reasonable assurance that the statements are free from material error.
Therefore, statistical sampling is often adopted in auditing. In the case of financial
auditing, a set of financial statements are said to be true and fair when they are free of
material misstatements.
Auditing is an important part of accounting. Traditionally, it was primarily associated
with gaining information about financial systems and the financial records of a
company or a business. However, recent auditing has begun to include other
information about the system, such as information about security risks, information
systems performance (beyond financial systems), and environmental performance. As
a result, there are now professions conducting security auditing, IS auditing, and
environmental auditing.
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