Definition of Audit Jobs:
Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about actions and events, and to report on those Actions and events. Audit encompasses a very large area and can be performed both internally or externally and can be Financial or Procedural.
When most people think of Accounting and Audits, they are referring to Financial Audits which are required to be performed statutorily and independently, therefore they are conducted externally.
The International Financial Reporting Standard, also known as the IFRS, is the global standard for Financial Auditing. Australian has its own version know as the AFIRS which all independent auditors follow.