Перепишите и письменно переведите на родной язык:
Составьте пять вопросов к содержанию текста.
THE PURPOSE OF AUDITING
Accounting is concerned with the collection, summarization, and communication of information regarding economic events, and results especially as these events relate to business entities. Various groups, such as investors, stockholders, creditors, labour unions, government, and investment bankers, have an interest in the economic affairs of business entities. Auditing is an integral part of the communication process.
Auditing is defined as a systematic process of objectively obtaini8ng and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users.
This definition reveals four key aspects related to auditing. First, auditing is a systematic process based on logic and reasoning. It is an activity that must be planned and conducted in a methodical manner, not a process that can be performed haphazardly.
Second, the auditor obtains and evaluates evidence. Evidence is collected by the auditor as he or she makes decisions related to the financial information presented by an entity. This evidence is used in relation to the third key aspect related to auditing: ascertaining the degree of correspondence between assertions and established criteria.