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by Cristina Nuta -

The activity of checking a company's account books, financial statements and accounting procedures is as a rule entrusted to other accountants than those who prepared the accounts. These are called auditors and are independent, their duty being to inform the shareholders about their findings. Internal auditors are appointed by the board of directors or by the share holders' Annual General Meeting. In Britain, it is a legal requirement that auditors should be certified or ch read more...

Tags: auditing, business, finance, control, check, account books

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