Statement is incorrect as it is an audit procedure as scrutiny of brs is a sort of compliance proredure for verification but if an auditor makes brs again then it is a type of technique known as reperformance.
ITSM padho..ans baad main bhi milta rahega..
Procedures and Techniques main difrence hta hai
Procedures r basic way to handle audit work
And Techniques are Methods that are employed for conducting procedures..
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