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Last change: 09/01/2009

An audit refers to "examining and verifying a company's financial records". Audits are a recognized method of examining virtually all areas of a company in terms of costs, progress, efficiency and quality. It is frequently a matter of comparing the target and actual situation, in other words, looking for deviations from targets set and achieved. To ensure they are successful, audits need to be carried out at regular intervals - either by internal or external auditors.

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