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An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Accounting Courses at Ashford University. In today’s workplace, the practice of accounting goes beyond number crunching. These online accounting classes are central to Ashford University’s Bachelor of Arts in Accounting and the Master of Accountancy. Perspectives On Political Philosophy Standards. The PCAOB establishes auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports. 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