لغة أجنبية متخصصة 2

Auditing is a systematic and independent examination of a company’s financial records, statements, and operations, carried out by a qualified professional known as an auditor. The primary objective of auditing is to ensure that the financial statements present a true and fair view of the organization’s financial position and performance, and that they comply with relevant accounting standards and regulatory requirements157. By providing an objective review, auditing enhances the credibility of financial reports, which is essential for stakeholders such as investors, creditors, and regulators who rely on this information for decision-making7.

The audit process involves a thorough inspection of financial documents, verification of transactions, and assessment of internal controls. Auditors gather evidence by reviewing accounting records, contracts, invoices, and conducting interviews with management and staff5. They also evaluate whether the company’s internal controls are effective in preventing errors and fraud. Auditing is not limited to financial statement verification; it also includes operational, compliance, and forensic audits, each serving specific roles in assessing different aspects of an organization’s activities and risk management15.

Ultimately, auditing plays a crucial role in promoting transparency, accountability, and good governance within organizations. It helps detect and prevent errors and fraud, ensures legal and regulatory compliance, and provides valuable recommendations for improving financial management and operational efficiency25. Through these functions, auditing builds trust among stakeholders and supports the long-term stability and success of businesses.