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An audit is a review by an independent, outside entity of the records and operations of an organization or individual. An audit is conducted according to standard procedures to ensure that it is independent and impartial, and not affected by biases or ulterior motives on the part of the entity performing the audit. Auditing has two main goals. The first goal is to make sure that the methods the organization or individual follows to conduct its business are appropriate given the sphere of activity. For example, a pharmacy should be able to demonstrate to an auditor that it is operated according to the proper procedures of a pharmacy, or an individual whose tax returns are being audited by the Internal Revenue Service (IRS) should be ...

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