The article describes the detailed procedures involved in auditing, which help auditors form their opinions. Audits aim to present a positive image of a company based on the auditor's assessment. Audits can focus on financial statements, compliance, or overall business practices, and can be conducted internally, by the government, or externally. The audit process is divided into interim and final stages, with actions guided by International Standards on Auditing. Auditors estimate inherent risks at the financial statement and assertion levels, using procedures like test of controls and substantive testing.