Abstract:
The book of “Audit” includes the examination of regulatory systems, data and documents and accounting books of institution or organization in a systematic examination to be identical with the specifications and standards that are recognized globally. The translator has translated the pages from (1 to 40) , transferring all the contents of these pages in accurate and smooth language. intake in Chapter One introduction to the audit and stages of development and objectives and the difference between auditing and accounting, also intake in Chapter Two the types of auditing through different perspective, also intake the difference between internal audit and external audit, and in Chapter Three he has been touched the errors and fraud that happened in the process of accounting and the causes of this, and indicate types of fraud and arease of committing.