What is the difference between internal and external recruitment?

To understand the difference between internal and external recruitment, we need to first understand a few key elements: Internal recruiting is the act of searching for and filling positions within the own organization for people with skills that complement the strategic business goals of the company, while external recruitment is the act of finding the…

When can an auditor issue an unqualified opinion?

The auditor is obligated to issue an unqualified (fully executed) opinion unless he or she determines for one of a number of technical legal reasons that it would be improper to issue a qualified opinion. These legal or regulatory reasons can include the auditor’s disagreement with the company’s reported financial information. What is a disclaimer…