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Performing an Audit

1. Auditing is a process in which an independent accountant-auditor examines a firm’s accounting records and financial statements and offers an opinion on their accuracy and reliability. Accounts audits were established as an instrument to protect the users of accounts, since the auditor’s opinion helps establish credibility of financial statements.

2. It should be stressed that auditors do not monitor, they offer an opinion, and the audit process and audit procedures are complicated and manifold. The auditor normally starts with a study of the business environment the audited company is working in and performs a preliminary analytical review. Then he should direct his attention to the financial statements. Interestingly enough, however, the auditor’s attention is not directed towards the financial statements’ elements as such, but towards the correctness of various assumptions made by the management for their preparation.

3. The auditor should focus on any misstatement whether it is intentional or unintentional. The management is responsible for the reliability of financial information . If the management is not prepared to take the responsibility it may be hard to complete the audit.

4. Defining the audit strategy the auditor has to decide whether to rely on internal controls or to resort to substantive testing applying analytical review procedures, such as tests in totals, comparison with budgets or even statistical analysis of figures. In the planning stage as well as during the performance of audit procedures and, finally, in forming conclusions,” materiality” and “audit risk” are critical elements in the auditor’s judgement.

5. “Materiality” refers to the magnitude or nature of a misstatement (including an omission) of financial information. ”Audit risk” ( including three different components- inherent risk, control risk, detection risk ) is the risk that an auditor may give an inappropriate opinion on financial information that is materially misstated.

6. The natural finalization of the audit process is the auditor’s report, reflecting the auditor’s opinion on the financial statements. In order to protect the public interests and the profession’s integrity an individual must be sufficiently educated and adequately trained before being certified to act as an auditor.

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