Introduction

My name is Angie Loh Sook Mei, I study accounting. The reason i chose accounting because i like to know and understand accounting knowledge its makes me interested in it. In my opinion about auditing from my understanding is an entity prepare balance sheet to portray its financial positions. It also prepares profit & loss account to disclose the operating results of the period covered in the statement. These financial statements are submitted to the auditor for his checking and comment. The auditor checks respect. The auditor express his opinion about the quality of the financial statements concerning proper discloses of facts in the financial statements and the truth and fairness of the financial position and operating results of the enterprise. As disclosed in the balance sheet and profit and loss account respectively.