Auditing is the verification of financial position as is 
disclosed by the balance sheet and the p/l a/c

auditing is verification,checking,scrutinizing,ascertaining
the books of the accounts in a systematic manner of
financial accounts

Audit is such an examination of books, accounts and 
vouchers a business, as will enable the auditor to satisfy 
himself that b/s is properly drawn up, so as to give a true 
and fair view of state of affairs of the business and 
whether p & L a/c gives a true and fair view of proift or 
loss for financial period according to the best of his 
information and the explanations given ti him and as shown 
by the books. 

Whereas auditing is a systematic examinaton of the books 
and records of a business or other org., in order to 
ascertain or verify and to report upon the facts regarding 
its financial operations and the results thereof