Audit is originated from the word “audire” that is a latin word “ which means to “hear”. Basically, audit is the examination or inspection of various books of financial institution by an auditor. So, Auditing is the process in which the auditor who examined or inspecting of the financial report of an organization that is presented in the annual report by someone independent of that or... https://www.corpzo.com/decoding-audits-a-dive-into-the-companies-act-2013