Audit procedures

There are different audit procedures to ensure that you obtain sufficient audit evidence. There are different assertions in audit. and audit procedures might include recalculation, reperformance and inspection etc. It is basically inclusive of all the steps beginning from asking for evidence to giving an opinion.

Audit procedures are at two stages. One is to collect evidence and other is to evaluate the results. We can devide them as substative procedures, test of control, analyticaal procedures etc. For detailed study of these procedures you can check my you tube channel. Serach topic wise by name ca kanika khetan and you will find deatiled explaination.