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Because accounting affects people in
many different fields, public accounting and private accounting include
specialized services.

Auditing is the accounting
profession's most significant service to the public. An audit is the
independent examination that assures the reliability of the accounting reports
that management prepares and submits to investors, creditors, and others outside
the business.

In carrying out an audit, CPAs
(Certified Public Accountants) from outside a business examine the businesses
financial statements.

If the CPAs believe that these
documents are a fair presentation of me business's operations,, the CPAs give a
professional opinion stating that the firm's financial statements are in
accordance with generally accepted accounting principles, which is the
standard. Why is the audit so important?

Creditors considering loans want
assurance that the facts and figures the business submits are reliable.
Stockholders, who have invested in the business, need to know that the
financial picture management shows them is complete. Government agencies need
accurate information from business.

Internal auditing is performed by a business’s
own accountants. Many large organizations maintain a staff of internal
auditors. These accountants evaluate the firm's own accounting and management
systems.

Their aim is to improve operating
efficiency and to ensure mat employees and departments follow management's
procedures and plans.