Auditing is checking someone added up the numbers right and put the right things in the right columns. Auditing is not actually checking the money exists or th

Auditing is checking someone added up the numbers right and put the right things in the right columns. Auditing is not actually checking the money exists or the transactions were real or the products paid for were really delivered etc. If I say Acme Inc received 2$ in revenue and spent 1$ in costs, it's cash on hand should go up 1$. If I get that right, I pass that bit of the audit. Whether acme actually got paid or not or even exists is not the auditors problem: just 2-1=1.