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The Auditing Process is essential in any organization to determine its financial standing and analyze its operations.
The benefits of an audit are also dependent on the competencies of the auditor(s) and the audit methodology.
Processes are checked using samples from already delivered products or services is beneficial for audits.
External auditing is the process by which an independent accountant examines the financial statements and conducts an audit. It is most often the result of an audit of this type that certifies the financial statements of an entity. 
Auditing services are required to use certain formats for audit opinions to the management. The consulting services can issue the report in any format for audit findings.