A course of skills of preparation and audit of State final account

Accounts audit is well known since ancient times, audit is the post-registration process, registering financial transactions in accounts is within the competence of  accountancy. Therefore, we consider that accounts audit is not from accountancy branches, but it is post-accounts recording process, accounts audit has been developed greatly during the twentieth century, the international standards that govern the work of auditors to consolidate the results obtained by the auditor have been set, the auditor is asked to audit the accounting data and give a neutral technical opinion about the credibility of such data in representing the actual fact of the company business results. There are two kinds of audit, the first type is called internal audit, where companies hire an internal auditor who audits the work of accountants and makes sure of their commitment to accounting standards that are broadly acceptable and that the final data is correct. The second kind is called external audit, which is carried out by an independent external auditor, till he gives neutral opinion about the veracity and fairness of the financial statements. The internal auditor usually audits the accounting process for hundred percent audit, as he makes sure of the integrity of guiding the accounting records, accuracy of calculation, validity of accounts compilation and other. The external auditor cannot probably audit the whole accounting process, but he audits using samples, consequently, he takes samples of invoices, bonds and records and makes sure of their integrity, he makes sure also that the company follows the accounting standards.