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Glossary/Types of audit procedures

What is Types of audit procedures?

In short

Auditors gather evidence through inspection of records and assets, observation, inquiry, external confirmation, recalculation, reperformance and analytical procedures.

Key takeaways

  • Inquiry alone is never sufficient evidence, for tests of controls or for substantive tests.
  • Reperformance, the auditor independently running a control, gives strong evidence about how it operates.
  • Observation gives evidence only for the moment it happens.

Where it's tested

AUD: Evidence: Types & Procedures — study notes, a five-minute revision sheet and practice questions.

Practise: 3 questions

Question 1 of 3 · 0 answered

The auditor's observation of the client's physical inventory count primarily provides evidence about:

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