Document Type : Review article
Author
Bachelor's student at Kharazmi University
Abstract
The world has witnessed significant progress in the auditing profession in recent decades. The increasing growth of organizations and institutions and the increasing complexity of the relationships between them, the development of technology on the one hand, and the access to limited financial resources and the need to use them optimally, have prompted experts to make wise decisions with proper management and think about sustainable development.
Therefore, the more the growth of auditing and the need to conduct a comprehensive independent audit of the financial statements of organizations, the more the development and dynamism of the auditing profession was felt; in addition to examining financial statements and expressing opinions within the framework of financial auditing principles and regulations, it also examines various aspects of the performance of organizations and institutions.
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