is a branch of accounting and historical processes, covered by the financial information on a company, classified, summarized, interpreted are involved, and be communicated. Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organization, financial statements and accounts in order to express an opinion - that conveys reasonable but not absolute certainty - for the truth and fairness and compliance. ..
http://www.youtube.com/watch?v=4-cqMyVZ4JU&hl=en
