how to obtain audit evidence

audit procedures are used by auditor to obtain audit evidence... audit procedures are two types risk assessment proceduresand further audit procedures.. risk assessment procedure are used to identify and assess risk of material misstatements in financial statements (SA 315) and after assessed risk auditor will give a response to assess risk by applying further audit procedure, further audit procedures comprises of test of control and substantive audit procedures.test of control is performed by auditor to know operating effectiveness of internal controls, auditor mainly concerned with 3 assertion in relation to internal controls, existence, effectiveness,and operating throughout the year,based on test of control results auditor design natural, time,extent of substantive audit procedures.. substantive audit procedures comprises of test of details and substantive analytical procedures...