In this audit, according to the special and occasional needs of the managers or shareholders of the company, a specific and predetermined issue is examined by the auditor Moore according to the agreement between us. Even detecting fraud by managers or employees is different .Accounting company particular adudit
Special audit can be defined as “implementation of agreed procedures” and the purpose of this implementation is to report objective findings of the implementation of specific procedures of an audit nature agreed upon by the auditor, the entity under review or any relevant third party. Is located.
Implementation of agreed methods can include specific procedures for each item (such as accounts payable, accounts receivable, related party purchases and sales, and the profit of each component of the entity under review), one of the financial statements (for example, a balance sheet) or even a statement. Finance, financial and accounting services
Objective findings are reported exclusively to individuals who have agreed to the implementation of these procedures; Because, other people may report incorrect results due to lack of knowledge of the reasons for choosing the agreed methods. particular adudit
Definition of special and judicial audit
According to what has been said, “such services can be provided due to financial problems and disputes between companies, institutions and individuals, and mainly according to the opinion of the judge and the case investigator and the cases referred and provided for final consideration.” “This audit assists in resolving conflicts, financial disputes and lost benefits, both by inspecting and reviewing financial and non-financial documents during litigation and inspection, and by quantifying legal disputes.”
And as you know, according to the value and effect of the expert report (judicial audit) in telling the truth of each of the rights of each of the parties, the official expert must have sufficient expertise and experience in finance and auditing as well as legal to comment without any mistakes. And error and documented to be reliable and conclusive documents.particular adudit
Despite the fact that “this type of audit is a reactionary act against fraud and corruption”, the existence of strong financial expert groups can be a key factor in preventing fraud and corruption, which is one of the problems of all countries today. At the same time, legislators must pay special attention to the importance and status of court audits and make arrangements for the enactment of relevant laws.
Special Audit Obligations
“Auditing is one of the tasks of this type of audit, and auditing for businesses is also a feature of this type of audit.” Financial reporting standards complemented by laws or regulations are the specific audit obligation of a related service that has been approved and submitted by the Presidential Audit Commission. particular adudit
According to what has been stated in this way, with the participation of special auditing, the standard to provide services for the approval of special reports by an entity other than official financial statements, including the approval of special reports on individual articles of financial statements, asset quality, use Capital and other items that are directly related to the financial and economic activities of an economic entity.