Types Of Audit Procedures
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Types Of Audit Procedures
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Types Of Audit Procedures
Step 1 Identify the assertion tested Audit procedures are performed in order to test financial statement assertions Therefore the first step in explaining an audit procedure is to identify the assertion that needs to be tested Typically, five types of audit procedures are normally used by auditors to obtain audit evidence. Those five audit procedures include Analytical review, inquiry, observation, inspection, and recalculation. List of Five Types of Procedures: 1) Analytical Review: Analytical review is not the procedure that uses to obtain audit evidence. Still .
Types Of Audit Procedures
Types Of Audit ProceduresThere are 8 types of audit evidence. Auditors must use a combination of these audit procedures to obtain sufficient appropriate audit evidence. The types of audit evidence include analytical procedures, confirmations, inquiry, inspecting records, inspecting assets, observation, recalculation, and reperformance. Eight types of audit procedures include inquiry confirmation inspection of records or documents inspection of tangible assets observation recalculation re performance analytical procedures Inquiry Inquiry is the process of asking the clients for an explanation of the process or transactions related to financial statements This type
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Types Of Audit Procedures
Types Of Audit Procedures
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