| Abstract from DBPedia | An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governance over the subject matter. Auditing has been a safeguard measure since ancient times, and has since expanded to encompass so many areas in the public and corporate sectors that academics have started identifying an "Audit Society".監査（かんさ、audit または auditing）とは、ある事象・対象に関し、遵守すべき法令や社内規程などの規準に照らして、業務や成果物がそれらに則っているかどうかの証拠を収集し、その証拠に基づいて、監査対象の有効性を利害関係者に合理的に保証すること。 監査人が誰であるかによる分類として、外部監査、内部監査、監査役監査などがある。監査する対象による分類として、会計監査（財務諸表監査など）、業務監査、システム監査、情報セキュリティ監査、個人情報保護監査、環境監査などがある。 ここでは、主に日本における各種監査の概要について説明する。また、歴史については、「監査の歴史」で説明する。 (Source: http://dbpedia.org/resource/Audit) |
