SummaryEvaluation is the strategy of investigating and examining any part of a business, whether money related or non-tax related. Inspectors are fully prepared to spot areas of required change, potential hazards and occurrences of direct deception within their general vicinity of skill. Evaluations can disrupt the normal flow of business in an organization, but the ability to spot and locate potential gaps usually outweighs any temporary loss of earnings. The scope of issues that reviews can audit relate to human resource approaches, operational strategies and quality or safety arrangements and, of course, accounting reviews. Like all data, we tend to use to help and arrive at an acceptable call within the company. consistent and reliable. On the contrary, knowledge that is unreliable will lead to injury and inefficient use of company resources, unhealthy and damaging consequences for the company and influence its higher cognitive process. To avoid unreliable data and erroneous higher cognitive processes and to confirm the correctness of the work in accordance with the foundations and rules, there must be so-called proof or (Audit), which is managed by independent people and qualified. From all this we will recognize the importance of the audit method for all companies. Within companies, the auditor is required to express a clear opinion whether or not the annual accounts provide a truthful view of the state of the company and its financial situation. To clarify the opinion, auditors must measure the company's register, examine its assets and its transactions. In all cases, the auditor must perform his or her work with due care and skill... middle of paper ...... which enables auditors to perform their tasks effectively. In addition, the code of ethics of the auditing profession plays an important role in improving the confidence of users of financial statements to ensure the reliability of financial statements. The company must have an effective and adequate control system, to ensure the effective implementation of the company's strategy and efficient operations and ensure compliance with laws and instructions, provide adequate financial reporting and avoid any fraud and misconduct. Fraud requires three elements. , bad ethics, opportunity and need. In the case of Enron, these three elements were available and the first was poor ethics on the part of senior management, and the second was expediency because they had a weak internal control system and an external auditor who helped them cover up this fraud.