बारम्बार सोधिने प्रश्नहरु
Office of the Auditor General of Nepal. In layman terms, its main objective is to audit all the government organizations of Nepal.For private organizations, an official inspection of an organization's accounts, is typically done by an independent body.Likewise OAG does audit of the government organizations. OAG is not responsible and is not even allowed to audit the private organizations.
- An audit is an examination and evaluation of the financial statements of an organization to make sure that the records are a fair and accurate representation of the transactions they claim to represent. It can be done internally by employees of the organization, or externally by an outside firm.It is the examination of the financial report of an organisation - as presented in the annual report - by someone independent of that organisation. The financial report includes a balance sheet, an income statement, a statement of changes in equity, a cash flow statement, and notes comprising a summary of significant accounting policies and other explanatory notes. - The purpose of an audit is to form a view on whether the information presented in the financial report, taken as a whole, reflects the financial position of the organisation at a given date - When an audit is being preformed by the OAG, it usually carries a negative connotation (called as observation or बेरुजु in Nepali) and is seen as evidence of some type of wrongdoing by the auditee organizations. - When examining the financial report, auditors must follow auditing standards which are set by a government body. Once auditors have completed their work, they write an audit report, explaining what they have done and giving an opinion drawn from their work. Generally, all listed companies and limited liability companies are subject to an audit each year. Other organisations may require or request an audit depending on their structure and ownership.