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What are the types of audit?

There are several types of audit:

  • Mandatory audit. This is an financial statements of business entities audit, as well as an audit report, which must be submitted on a mandatory basis. This type of audit is carried out in order to verify the correctness of the accounting records.
  • Internal audit. Internal audit is needed in order to discover new potential prospects for the company's development, as well as to detect possible obstacles.
  • Thematic audit. A kind of internal audit, which implies conducting an audit of only those parties to the financial activities that were specified by the client. It includes the analysis of primary documents for compliance with the law.

Thematic audit is carried out by the method of both comprehensive and partial verification. It should be noted that the results that are displayed in the report can be regarded as a trade secret.