Auditing One-liner
Audit performed after the year-end helps determine financial accuracy —
Final audit
Opinion expressed without any reservations is known as —
Unqualified
Verification of cash, assets, and liabilities forms part of —
Auditing
Person legally appointed to express an opinion on books of accounts —
Auditor
Clean audit report without any modifications indicates —
Satisfactory records
Records examined by auditors to support their conclusions —
Working papers
Audit undertaken voluntarily by an organization is termed —
Voluntary audit
Review conducted to assess the efficiency of internal controls —
Internal audit
Opinion withheld by auditor due to lack of evidence is —
Disclaimer
Audit work performed continuously during the year —
Continuous audit
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