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Auditing is the examination of financial statements by a CPA in order to express...

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Accounting

  1. Auditing is
    1. the examination of financial statements by a CPA in order to express an opinion on their fairness.
    2. a part of accounting that involves only recording of economic events.
    3. an area of accounting that involves such activities as cost accounting, budgeting, and accounting information systems.
    4. conducted by the Securities and Exchange Commission to ensure that registered financial statements are presented fairly.

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