You can define auditing as a systematic and independent examination of data, statements, records, operations and performances (financial or otherwise) of an enterprise for a stated purpose. In any auditing the auditor perceives and recognizes the propositions before him for examination, collects evidence, evaluates the same and on this basis formulates his judgment which is communicated through his audit report.
And while auditing is perceived as ugly role and people hate it , but it's a control and a way to improve. They act as a mirror to reflect our activities. People hate them because they normally show to dark side of the operation or business, but we should understand that the ugly side is where potential improvement is there.
