Demystifying auditing for lawyers

Many lawyers have a poor understanding of what accountants and auditors do, how they are regulated and the rules that they have to follow. This note seeks to explain some of the fundamentals of the profession and describe the main issues that accountants and auditors cover in practical terms. The note focuses on audit, in particular, as it is the most likely regulated function where lawyers will deal with accountants.

Kathryn Cearns

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