What is an audit?
Definition, audit types, objectives and value for a business: understand what an audit really is in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
What is an audit?
Updated March 2026 - An audit is a structured review designed to assess the reliability of information, processes or controls.
See also audit assertions, SME financial audit and internal auditor zoom.
Main point
Audit creates clarity, prioritisation and confidence when done with the right scope.
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Conclusion
Good audit work supports better decisions, not just more paperwork.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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