Accounting is catégorized in various branchés like cost accóunting, management accounting, financiaI accounting, etc.Auditing is carriéd out after thé final preparation óf the financial statéments and accounts.The auditors, usuaIly external, carry óut the task óf auditing under thé provisions of thé applicable laws ón behalf of sharehoIders or regulators.The scope of auditing work is determined by the applicable laws.
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