Question

Which of the following is not duty of the auditor?
Statutory duties imposed by the Companies Act
Duties imposed by legal or court decisions
Duties arising out of professional etiquette
duty to check journal entries​

Answer 1

Answer:

sorry yaar I really don't know about it

Answer 2

It is not the duty of the auditor to check journal entries.

Explanation:

An auditor is a person or a corporation that a company hires to carry out an audit. A person must be qualified by the organisation that oversees accounting and auditing, as well as meet other requirements, in order to operate as an auditor. Generally speaking, a person needs a certificate of practice from the regulatory body in order to serve as the company's external auditor.

The mainly two types of auditors are:

1) An impartial entity known as an external auditor or statutory auditor is hired by the client who is the subject of the audit to provide an opinion on whether the company's financial statements are free of serious misstatements, including those caused by fraud or error. Most significantly, external auditors should be viewed as impartial even though they are employed and compensated by the company they are auditing.

2) The organisations they audit employ internal auditors. They are employed by federal, state, local, and non-profit organisations as well as by for-profit businesses in all sectors of the economy. The following is how the IIA defines internal auditing: "The purpose of internal auditing is to contribute value and enhance an organization's operations. It is an impartial, unbiased assurance and consulting activity. It provides a systematic, disciplined method to assessing and enhancing the efficacy of risk management, control, and governance procedures, which aids an organisation in achieving its goals ".

To learn more about auditors, click on the links below:

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