[mbesto]

> they're checking what the business has recorded on its accounts adds up, they're not checking if the reality behind the accounts are correct.

Not necessarily true. Depending on the type of audit, part of the audit is to cherry pick (or randomly pick) recorded accounts and confirm whether they are backed up by various documents. For example - anyone can put in a receipt for a plane ticket and then have that plane ticket hit the P&L as a journal entry. But an auditor may look at the plan ticket receipt and check for the date, name of person on it, what date they were flying, what was their origin an destination, etc. etc.

Source - currently under audit, and auditors are asking for confirmed records that support what is in an accounting system.