depending upon the books kept by client...the nature of audit procedure will be applied...like if there is more errors then it'll take more time and more cross checks from other areas...
If some classes of transactions are affected then the time allotted to those transactions will be significantly higher than other classes and lastly the extent of checking required will be significantly higher like cross checking and external confirmation and ratio analysis...
So these procedures done for checking are called audit procedures...i hope you got the answer...
Guest
Thnx sumit...... :-)
plz repeat the time i'm not get it..
CAclubindia
