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1. IntroductionIn the national and international market it has been evident that auditing standards are required to be developed that helps in assessing financial information of the organisation. Implementation of auditing standards helps in providing measure in the quality and objective that are achieved by the auditors. In this study, it has been assessed regarding the important of auditing standards and also provided detailed guidance related to pathway that helps in achieving market gaols. Use of auditing process in the recent global market helps in possessing clarity and builds effective reputation of the business in present market. The main important to audit is that the process helps in maintaining effective accounting records that help to be free from fraudulent.
1.1 Background of study
Auditing is a procedure that is used in an organisation to examine and evaluate financial statement. Based on the knowledge evident in the words of Carson, Fargher& Zhang (2016), it can be opined that auditing process helps in making a fair and accurate presentation of organisational transaction. In the recent global market it has been analysed that auditing work are performed by the external parties that are extremely helpful in removing bias when it comes to reputation of accounting that are made in an organisation to record financial transactions
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