The article outlines the financial statement audit process, detailing key stages such as planning, risk assessment, internal control evaluation, substantive testing, and reporting. It explains how audits enhance corporate transparency, improve compliance, and strengthen stakeholder trust. Additionally, it highlights the role of professional audits in identifying discrepancies and supporting accurate financial disclosures for better decision-making. Source: https://velog.io/@jyotichauhan....01/Financial-Stateme
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