Auditing Skills, Methods & Judgment

Using experience, wisdom & discernment to prove authenticity & reject poppycock.
https://juxtaposition1.substack.com/p/auditing-skills-methods-and-judgment

The auditor's opinion is very important for stakeholders because it lets them know whether or not the information in the financial statements, they are using is correct. They can use that information for their decision-making. The audit opinion also indirectly informs the users of financial statements how the integrity of senior management and the directors of the entity are.

https://foundationforauditingresearch.org/files/sanne-janssen-2016b05-2-final.pdf

https://www.wikiaccounting.com/audits-opinion-unmodified-unqualified-and-modifiedqualified-disclaimer-adverse/