The purpose of a financial audit include the following: B. to ensure that a company's accounting records are accurate.
An audit program is also referred to as audit plan and it can be defined as a series of directions that an auditor and his or her team members must follow, in order to achieve the proper execution of an auditing process.
Generally speaking, auditing standards must be strictly adhered to by all auditors when researching, inspecting and documenting information about financial statements or summary reports, in order to address the risk of management override of internal controls.
This ultimately implies that, financial audits helps in ensuring that the accounting records of a business organization (company) are accurate.
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