Advanced Auditing --> Auditing Techniques

Techniques of auditing refer to specific art & skill used for obtaining the evidence required by the auditor. The techniques explained below are in addition to conventional audit procedures such as posting, casting and vouching.

Audit Techniques

1. Confirmation
2. Surprise Checks
3. Cut-off procedures
4. Inquiry
5. Observation
6. Analytical Review Procedure

Tools of Analytical Review Procedures

• Ratio Analysis
• Trend Analysis

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