Bachelor's degrees in engineering are four-year degree programmes while medical colleges are five-year degree programmes. Bachelor's degrees ( BE , graduate in engineering, BArch, BTech, BSc) that also begin after secondary school year twelve (also called +2). The Bachelor of Technology (commonly abbreviated as BTech) is an undergraduate academic degree conferred after completion of a three or four-year programme of studies at an accredited university or accredited university-level institution. In India, the Bachelor of Technology degree is a professional engineering degree awarded after completion of four-years of extensive/vast engineering study and research.
The role of the auditor is essential for verifying the accuracy and correctness of the information provided by corporations. He acts as an intermediary between the management and the users of this financial information. To reduce the information asymmetry, the auditor has also to comminicate with those using the information he provides. Thus, it is important that the groups involved have an understanding of the audit’s meaning. However, in this case the opinions are divided. Several attitudes do exist concerning the expectations of the purpose and operation of the audit. Humphrey (1997) provides the most notable distinctions between views of auditing: as a socially oriented function, in which “the auditors are portrayed as ethical, socially responsible individuals”, and auditing as a monopolistic business.