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hello and welcome to my youtube series on the audit exam i wanted to create a youtube series to explain the entire audit process from the very beginning of an audit accepting a client into the main phase of an audit to test cash to test accounts receivable and then all of the post audit work like creating the audit reports and having the different audit opinions so each video were going to talk through a different element of how not it works now this series is going to be mostly for people studying for the cpa exams but also if youre working in auditing interning and auditing this is going to really help you understand the why behind why youre performing while youre performing so lets jump in so lets first talk about why a company even needs to be audited so company creates its financial statements and it gives those financial statements to the users of the financial statements like to the investors in the company and to the creditors like the banks that are lending money to the
