ABSTRACT
Before we can explore what audits are for and what they achieve, we needto appreciate the different types of audit. The purposes of the differenttypes are related but do have slight differences. We have already, in the introductory chapter, looked at the most common
categorization of audits into first, second and third party. There is probably no need to explain these any further here; the different approaches to them for particular audit elements are well explored below and in subsequent chapters. We do, however, need to look at the other differences in types of audit.
