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Auditing is a systematic examination of financial records and operations to ensure accuracy, compliance, and efficiency. It plays a critical role in enhancing transparency and accountability in both public and private sectors globally. As businesses increasingly operate in complex regulatory environments, the demand for audits has grown, leading to the evolution of various auditing standards and practices. Technological advancements, including data analytics and Artificial Intelligence, are also transforming the auditing landscape, making it more efficient and effective.

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