This is a course suitable for all kind of students .The course is very much self explanatory and expressed in a lucid way.All international students who are interested to pursue a career in auditing can also take up the course.The course is updated from time to time to reflect the changes happening in the field of auditing.This course also contains MCQ and Case studies which would help the students to check their understanding of the subject towards the end of the course

A financial statement audit is the examination of an entity's financial statements and accompanying disclosures by an independent auditor. The result of this examination is a report by the auditor, attesting to the fairness of presentation of the financial statements and related disclosures. The auditor's report must accompany the financial statements when they are issued to the intended recipients.

The benefit of an audit is that it provides assurance that management has presented a ‘true and fair’ view of a company’s financial performance and position. An audit underpins the trust and obligation of stewardship between those who manage a company and those who own it or otherwise have a need for a ‘true and fair’ view, the stakeholders.