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Financial Audit

The Financial Audit is intended to provide a reasonable assurance over the accuracy

of the financial statements in order to express an opinion about its veracity and fairness

First, the auditor must obtain a thorough understanding of the company and its environment as well as the internal control.

After that, the auditor develops an audit strategy and audit plan in order to produce helpful evidence in establishing and supporting an opinion on the financial statements. This strategy and audit plan is constantly review and can even be modify during the audit process to adapt it to the need of the business.