- financial auditing
- The auditing of *financial statements and related information. Financial auditing has been described as "an inferential practice which seeks to draw conclusions from a limited inspection of documents, such as budgets and written representations, in addition to reliance on oral testimony and direct observation" (Power, 2000, 111). The term is often used interchangeably with *external auditing.
Auditor's dictionary. 2014.
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