Auditing plays a vital role in ensuring the accuracy and reliability of financial information. According to Walter B. Meigs, auditing standards are authoritative rules used to measure the quality of performance. These standards guide auditors
Auditors cannot express an independent opinion on financial statements without collecting sufficient and appropriate audit evidence. To obtain reliable evidence, they apply a variety of audit techniques that enable them to verify financial information, evaluate
Auditing is built upon a set of professional principles that ensure audits are conducted with integrity, objectivity, competence, and consistency. These principles guide auditors in planning, performing, and reporting audit engagements while maintaining public confidence
