Auditing is the process of evaluating and checking financial statements of a company and provide judgement that all the recorded information is correct or not and is it relevant to the annual reports or not. It is a function which is performed by an auditor to analyse transparency of financial statements of a company. An auditor is responsible to properly examine the annual reports of the company and give opinion on the financial statements (Arens, Elder and Mark, 2012). Auditors are responsible to analyse and examine the financial statements of the company and give their opinion of the information which is shown in the statements. The main objective of auditing reports is to examine various things such as performance, position, financial status and the level of transparency in annual reports of the company. The company which is chosen for this project report is K&S Corporation Ltd which is a transportation company and established in Australia.
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