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AUDITING PROCEDURES

Financial Auditing

AUDITING PROCEDURES

Analytical procedures
Inspecting documents: tracing, vouching
Inspecting tangible ressourses
Confirming
Inquiring
Counting
Observing
Reperforming

AUDITING PROCEDURESCLASSIFICATION
RISK ASSESSMENT PROCEDURES
TEST OF CONTROL
SUBSTANTIVE PROCEDURES:

Analytical procedures
Tests of details of transactions
Tests of details of balances
Tests of details of disclosures