9 Types of Audit Procedures and Evidence

Auditors may use 9 different types of audit procedures to collect evidence during the course of an audit. These audit procedures include: (1) inquiry, (2) confirmation, (3) inspection of records or documents (vouching and tracing), (4) inspection of tangible assets, (5) observation, (6) recalculation, (7) reperformance, (8) analytical procedures, and (9) scanning. —
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