Conventional auditing is auditing that is based on or in accordance with general agreement, use, or practice; customary: conventional symbols; a conventional form of address. The auditor should be an independent person who is appointed to investigate the organization its record, and financial statements prepared from them and thus from an opinion on the accuracy and records. The primary purpose of an audit is to enable the auditor to say that any account showed “true and fair view.   This work examined what conventionally auditors is and the function of order and types auditor. It also insert illustration on how a audit was done a computer firm conventionally.  

 

TABLE OF CONTENTS

Chapter one

What is auditors 

Chapter Two

Chapter Three

Chapter Five 

INTRODUCTION

Auditing as a tool for achieving organization objectives” has become the major concern of the organization. In the country, auditing as we all know is the independent examination and investigation of an organization.

The audit is not a new or recent idea. History tells us of the presence of auditors in Pharaoh's Egypt and the classical periods of Greek and Roman history. As businesses developed and grew over the centuries of recorded history, the need for controls became increasingly important. Financial auditing became a standard in American businesses and, following the lead of New York State, certification for accountants was enacted as legislation in many states. The financial audit is now fully integrated into business practices. The internal audit follows the spirit of financial auditing and surpasses it to examine operational matters as well. Another natural extension is operational auditing. While internal auditing is conducted by employees within the organization, an operational audit is generally completed by an internal task force or external analysts.