In order to make a financial representation with regard to its activities, any company needs accounting. So it is a question of knowing how to record and interpret a current operation and above all learning to keep the various accounting documents, namely: journal, ledger, balance, financial statements. NB: these Courses are aimed at middle and high school students, students (level 1 to Master 1) and professionals who wish to learn more.

Audit professionals are called upon to audit the financial statements of organizations with a view to formulating an opinion on the fairness of the financial statements. To do this effectively, the auditor must become familiar with an extremely important standard, ISA 240. So what are the contours of this standard?