What are five types of procedures for obtaining audit evidences?

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Muhammad Javed ACA
12-April-2015

Accounting Audit Support Banking &amp Finance

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Date de publication: 2019/04/28

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par Zaheer Jaffer , Project Controller , Bombardier Transportation

interviews

observations

documents

analytical procedures based on the facts collected from various sources.

substantive testing

test of internal controls

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par Hayder Mutlag , Human Resources Manager , Karwanchy Groub

Auditors shall design detailed audit programs, setting out the procedures that are appropriate to obtain sufficient appropriate audit evidence through the selected use of

inspection
observation
external confirmation
recalculation
re-performance
analytical procedures
inquiry [Nov-2011]

Audit programs shall be reviewed and approved before the start of the execution/examination phase. Any changes to an approved audit program shall be reviewed and approved on a timely basis.

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