About 'opening an accounting firm'|4 Simple Steps to Open a Share Trading Account

About 'opening an accounting firm'|4 Simple Steps to Open a Share Trading Account

Ａｕｄｉｔ               Ｄｅｆｉｎｉｔｉｏｎ                Ａｎ               ａｕｄｉｔ               ｉｓ               ａｎ               ｅｘａｍｉｎａｔｉｏｎ               ｂｙ               ａｎ               ｉｎｄｅｐｅｎｄｅｎｔ               Ｃｅｒｔｉｆｉｅｄ               Ｐｕｂｌｉｃ               Ａｃｃｏｕｎｔａｎｔ               (ＣＰＡ)               ｏｆ               ｅｎｏｕｇｈ               ｏｆ               ａ               ｃｏｍｐａｎｙ'ｓ               ｒｅｃｏｒｄｓ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｗｈｅｔｈｅｒ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｐｒｅｐａｒｅｄ               ｂｙ               ｔｈａｔ               ｃｏｍｐａｎｙ               ａｒｅ               ａ               ｆａｉｒ               ｒｅｐｒｅｓｅｎｔａｔｉｏｎ               ｏｆ               ｔｈｅｉｒ               ｆｉｎａｎｃｉａｌ               ｃｏｎｄｉｔｉｏｎ. Ｇｅｔｔｉｎｇ               ａｕｄｉｔｅｄ               ａｌｓｏ               ｅｎｓｕｒｅｓ               ｔｈａｔ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｈａｖｅ               ｂｅｅｎ               ｐｒｅｐａｒｅｄ               ｉｎ               ａｃｃｏｒｄａｎｃｅ               ｗｉｔｈ               ｇｅｎｅｒａｌｌｙ               ａｃｃｅｐｔｅｄ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｉｎｃｉｐｌｅｓ               (ＧＡＡＰ). ＧＡＡＰ               ｐｒｉｎｃｉｐｌｅｓ               ｗｅｒｅ               ｄｅｖｅｌｏｐｅｄ               ｂｙ               ｒｅｇｕｌａｔｉｎｇ               ａｇｅｎｃｉｅｓ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｅｓｔａｂｌｉｓｈ               ｃｏｍｐａｒａｂｉｌｉｔｙ               ａｍｏｎｇ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｏｆ               ｄｉｆｆｅｒｅｎｔ               ｃｏｍｐａｎｉｅｓ               ａｎｄ               ｔｏ               ｍａｉｎｔａｉｎ               ｃｏｎｓｉｓｔｅｎｃｙ               ｉｎ               ｔｈｅ               ｗａｙ               ｃｏｍｐａｎｉｅｓ               ａｃｃｏｕｎｔ               ｆｏｒ               ｅｖｅｎｔｓ               ａｎｄ               ｔｒａｎｓａｃｔｉｏｎｓ               ｆｒｏｍ               ｙｅａｒ               ｔｏ               ｙｅａｒ. Ｎｏｗ               ｔｈａｔ               ｗｅ               ｈａｖｅ               ａｎ               ａｕｄｉｔ               ｄｅｆｉｎｉｔｉｏｎ               ,               ｌｅｔ'ｓ               ｄｉｓｃｕｓｓ               ｗｈｙ               ｃｅｒｔａｉｎ               ｃｏｍｐａｎｉｅｓ               ｍｕｓｔ               ｂｅ               ａｕｄｉｔｅｄ               .                Ｗｈｙ               Ｄｏ               Ｃｏｍｐａｎｉｅｓ               Ｇｅｔ               Ａｕｄｉｔｅｄ               ?                Ｃｏｍｐａｎｉｅｓ               ｐｒｏｖｉｄｅ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｈａｔ               ｇｏｅｓ               ｉｎｔｏ               ｔｈｅｉｒ               ｏｗｎ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ. Ｗｈｅｔｈｅｒ               ｔｈｅｓｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｒｅ               ｐｒｅｐａｒｅｄ               ｂｙ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｉｎ-ｈｏｕｓｅ               ａｃｃｏｕｎｔａｎｔ               ｏｒ               ａｎ               ｏｕｔｓｉｄｅ               ａｃｃｏｕｎｔｉｎｇ               ｆｉｒｍ,               ａｕｄｉｔｓ               ａｒｅ               ｎｅｅｄｅｄ               ｔｏ               ｐｒｏｖｉｄｅ               ａｓｓｕｒａｎｃｅ               ｔｏ               ｅｘｔｅｒｎａｌ               ｐａｒｔｉｅｓ               ｔｈａｔ               ｔｈｏｓｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｃａｎ               ｂｅ               ｒｅｌｉｅｄ               ｏｎ               ｗｈｅｎ               ｍａｋｉｎｇ               ｄｅｃｉｓｉｏｎｓ. Ｉｔ               ｗｏｕｌｄ               ｂｅ               ｖｅｒｙ               ｅａｓｙ               ｆｏｒ               ａ               ｃｏｍｐａｎｙ               ｔｏ               ｍｉｓｒｅｐｒｅｓｅｎｔ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｎ               ｔｈｅｉｒ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｓｅｅｍ               ｍｏｒｅ               ｐｒｏｆｉｔａｂｌｅ               ｔｈａｎ               ｔｈｅｙ               ａｃｔｕａｌｌｙ               ａｒｅ. Ｔｈｉｓ               ｃｏｕｌｄ               ｂｅ               ａ               ｆｒａｕｄｕｌｅｎｔ               ｗａｙ               ｔｏ               ｌｕｒｅ               ｉｎ               ｕｎｓｕｓｐｅｃｔｉｎｇ               ｉｎｖｅｓｔｏｒｓ               ｏｒ               ｇｅｔ               ｌｏａｎｓ               ｆｒｏｍ               ｂａｎｋｓ               ｏｒ               ｏｔｈｅｒ               ｌｅｎｄｉｎｇ               ｉｎｓｔｉｔｕｔｉｏｎｓ               ｗｈｉｃｈ               ｔｈｅｙ               ｗｏｕｌｄ               ｏｔｈｅｒｗｉｓｅ               ｎｏｔ               ｑｕａｌｉｆｙ               ｆｏｒ. Ｇｅｔｔｉｎｇ               ａｕｄｉｔｅｄ               ｉｓ               ａ               ｗａｙ               ｆｏｒ               ｃｏｍｐａｎｉｅｓ               ｔｏ               ｐｒｏｖｅ               ｔｏ               ｔｈｅｓｅ,               ａｎｄ               ｏｔｈｅｒ               ｏｕｔｓｉｄｅ               ｐａｒｔｉｅｓ,               ｔｈａｔ               ｔｈｅｉｒ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｒｅ               ｒｅｌｉａｂｌｅ               ａｎｄ               ｔｒｕｓｔｗｏｒｔｈｙ.                Ｗｈｏ               Ｐｅｒｆｏｒｍｓ               Ａｕｄｉｔｓ                Ｔｈｅ               ａｕｄｉｔ               ｄｅｆｉｎｉｔｉｏｎ               ａｂｏｖｅ               ｓｔａｔｅｄ               ｔｈａｔ               ａｎ               ａｕｄｉｔ               ｉｓ               ａｎ               ｅｘａｍｉｎａｔｉｏｎ               ｂｙ               ａｎ               ｉｎｄｅｐｅｎｄｅｎｔ               ｃｅｒｔｉｆｉｅｄ               ｐｕｂｌｉｃ               ａｃｃｏｕｎｔａｎｔ               (ＣＰＡ). Ｏｎｌｙ               ｌｉｃｅｎｓｅｄ               ＣＰＡｓ               ｃａｎ               ｐｅｒｆｏｒｍ               ｉｎｄｅｐｅｎｄｅｎｔ               ａｕｄｉｔｓ               ｏｆ               Ｕ.Ｓ. ｂｕｓｉｎｅｓｓｅｓ. Ａｕｄｉｔｉｎｇ               ｉｓ               ａ               ｈｉｇｈｌｙ               ｓｐｅｃｉａｌｉｚｅｄ               ａｃｃｏｕｎｔｉｎｇ               ｆｕｎｃｔｉｏｎ               ｔｈａｔ               ｒｅｑｕｉｒｅｓ               ａｕｄｉｔｏｒｓ               ｔｏ               ｈａｖｅ               ａｎ               ｅｘｔｅｎｓｉｖｅ               ｋｎｏｗｌｅｄｇｅ               ｏｆ               ｔｈｅ               ｅｃｏｎｏｍｙ,               ｔｈｅ               ｒｅｌｅｖａｎｔ               ｉｎｄｕｓｔｒｙ,               ａｎｄ               ｔｈｅ               ｃｌｉｅｎｔ'ｓ               ｂｕｓｉｎｅｓｓ. Ａｕｄｉｔｏｒｓ               ｍｕｓｔ               ａｌｓｏ               ｂｅ               ｆａｍｉｌｉａｒ               ｗｉｔｈ               ａ               ｓｅｔ               ｏｆ               ｓｔａｎｄａｒｄｓ               ｃａｌｌｅｄ               ｇｅｎｅｒａｌｌｙ               ａｃｃｅｐｔｉｎｇ               ａｕｄｉｔｉｎｇ               ｓｔａｎｄａｒｄｓ               (ＧＡＡＳ)               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｐｅｒｆｏｒｍ               ｔｈｅｉｒ               ｄｕｔｉｅｓ               ｃｏｒｒｅｃｔｌｙ.                Ｗｈａｔ               ｔｏ               Ｅｘｐｅｃｔ               Ｉｆ               Ｙｏｕｒ               Ｃｏｍｐａｎｙ               Ｉｓ               Ｇｏｉｎｇ               ｔｏ               Ｂｅ               Ａｕｄｉｔｅｄ                Ｉｆ               ｙｏｕ               ｗｏｒｋ               ｉｎ               ａ               ｃｏｍｐａｎｙ               ｔｈａｔ               ｉｓｓｕｅｓ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ,               ｙｏｕ               ｃａｎ               ｅｘｐｅｃｔ               ｔｈａｔ               ａｔ               ｓｏｍｅ               ｐｏｉｎｔ               ｄｕｒｉｎｇ               ｅａｃｈ               ｙｅａｒ,               ｙｏｕｒ               ｃｏｍｐａｎｙ               ｗｉｌｌ               ｂｅ               ａｕｄｉｔｅｄ. Ｔｈｅ               ａｕｄｉｔｏｒｓ               ｗｉｌｌ               ｕｓｕａｌｌｙ               ｓｐｅｎｄ               ａ               ｆｅｗ               ｄａｙｓ               ａｔ               ｙｏｕｒ               ｂｕｓｉｎｅｓｓ               ｒｅｖｉｅｗｉｎｇ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ,               ｉｎｔｅｒｎａｌ               ｃｏｎｔｒｏｌｓ,               ａｎｄ               ｓｕｐｐｏｒｔｉｎｇ               ｄｏｃｕｍｅｎｔａｔｉｏｎ. Ｔｈｅｙ               ｗｉｌｌ               ｐｒｏｂａｂｌｙ               ａｌｓｏ               ｍａｋｅ               ｉｎｑｕｉｒｉｅｓ               ｏｆ               ｖａｒｉｏｕｓ               ｃｏｍｐａｎｙ               ｅｍｐｌｏｙｅｅｓ               ａｎｄ               ｃｏｎｄｕｃｔ               ｎｕｍｅｒｏｕｓ               ｐｒｏｃｅｄｕｒｅｓ,               ａｌｌ               ａｉｍｅｄ               ａｔ               ａｃｈｉｅｖｉｎｇ               ｒｅａｓｏｎａｂｌｅ               ａｓｓｕｒａｎｃｅ               ｔｈａｔ               ｔｈｅｒｅ               ａｒｅ               ｎｏ               ｍａｔｅｒｉａｌ               ｍｉｓｓｔａｔｅｍｅｎｔｓ               ｉｎ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ. Ｓｉｎｃｅ               ｅｘａｍｉｎｉｎｇ               ｅｖｅｒｙ               ｓｉｎｇｌｅ               ｃｌｉｅｎｔ               ｒｅｃｏｒｄｓ               ｗｏｕｌｄ               ｂｅ               ｔｏｏ               ｃｏｓｔｌｙ,               ａｕｄｉｔｏｒｓ               ｕｓｅ               ｍｅｔｈｏｄｓ               ｏｆ               ｓａｍｐｌｉｎｇ               ｔｈａｔ               ａｌｌｏｗ               ｔｈｅｍ               ｔｏ               ｔｅｓｔ               ｊｕｓｔ               ｓｏｍｅ               ｏｆ               ｔｈｅ               ｒｅｃｏｒｄｓ               ａｎｄ               ｄｅｔｅｒｍｉｎｅ               ｔｈｅ               ｐｒｏｂａｂｉｌｉｔｙ               ｔｈａｔ               ａｓ               ａ               ｗｈｏｌｅ               ｔｈｅｙ               ｖｅｒｉｆｙ               ｔｈｅ               ｆａｉｒｎｅｓｓ               ｏｆ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｎｕｍｂｅｒｓ.                Ａｔ               ｔｈｅ               ｅｎｄ               ｏｆ               ｔｈｅ               ａｕｄｉｔ,               ｔｈｅ               ａｕｄｉｔｏｒｓ               ｗｉｌｌ               ｉｓｓｕｅ               ｗｈａｔ               ｉｓ               ｋｎｏｗｎ               ａｓ               ａｎ               ｏｐｉｎｉｏｎ               ａｓ               ｔｏ               ｔｈｅ               ｆａｉｒｎｅｓｓ               ｏｆ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔ               ｐｒｅｓｅｎｔａｔｉｏｎ. Ａｓ               ｓｔａｔｅｄ               ｉｎ               ｔｈｅ               ａｕｄｉｔ               ｄｅｆｉｎｉｔｉｏｎ               ｉｎ               ｔｈｅ               ｏｐｅｎｉｎｇ               ｐａｒａｇｒａｐｈ,               ａｕｄｉｔｏｒｓ               ｍｕｓｔ               ｂｅ               ｉｎｄｅｐｅｎｄｅｎｔ               ｉｎ               ｔｈｅｉｒ               ａｓｓｅｓｓｍｅｎｔｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ. Ｔｈｉｓ               ｉｓ               ａ               ｂａｌａｎｃｉｎｇ               ａｃｔ               ｏｆ               ｓｏｒｔｓ,               ｓｉｎｃｅ               ｔｈｅ               ａｕｄｉｔｏｒ               ｉｓ               ｂｅｉｎｇ               ｐａｉｄ               ｂｙ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｈｏｓｅ               ｒｅｃｏｒｄｓ               ｔｈｅｙ               ａｒｅ               ａｕｄｉｔｉｎｇ. Ｂｕｔ               ｉｆ               ａｎ               ａｕｄｉｔｏｒ               ｄｏｅｓ               ｎｏｔ               ｅｘｅｒｃｉｓｅ               ｉｎｄｅｐｅｎｄｅｎｃｅ               ｉｎ               ｒｅｖｉｅｗｉｎｇ               ｔｈｅｓｅ               ｒｅｃｏｒｄｓ,               ｔｈｅｙ               ｃａｎ               ｂｅ               ｓｕｅｄ               ｂｙ               ｔｈｅ               ｐａｒｔｉｅｓ               ｔｈａｔ               ｅｎｄ               ｕｐ               ｒｅｌｙｉｎｇ               ｏｎ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｎｄ               ｓｕｆｆｅｒ               ｌｏｓｓｅｓ               ｄｕｅ               ｔｏ               ｔｈｅ               ａｕｄｉｔｏｒ'ｓ               ｎｅｇｌｉｇｅｎｃｅ. Ｍｏｓｔ               ＣＰＡｓ,               ｔｈｅｒｅｆｏｒｅ,               ｔａｋｅ               ｔｈｅｉｒ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ｔｏ               ａｕｄｉｔ               ｖｅｒｙ               ｓｅｒｉｏｕｓｌｙ.                Ｍｏｒｅ               ｆｒｏｍ               ｔｈｉｓ               ｃｏｎｔｒｉｂｕｔｏｒ:                               5               ＬｉｎｋｅｄＩｎ               Ｔｉｐｓ               ｔｏ               Ｈｅｌｐ               Ｙｏｕ               Ｇｒｏｗ               Ｙｏｕｒ               Ｂｕｓｉｎｅｓｓ                               Ａ               Ｇｅｎｅｒａｌ               Ｌｅｄｇｅｒ               Ｔｕｔｏｒｉａｌ                               Ｕｎｄｅｒｓｔａｎｄｉｎｇ               Ｃａｐｉｔａｌ               Ｇａｉｎｓ               ｏｎ               ａ               Ｈｏｍｅ               Ｓａｌｅ

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