Page 110 - AA Integrated Workbook STUDENT 2018-19
P. 110

Chapter 73 4




               3.4  Types of audit procedure

               ISA 500 sets out the following types of procedures:

                    Inspection of assets or documents

                    Observation

                    Inquiry


                    Confirmation

                    Recalculation

                    Re-performance

                    Analytical procedures.























































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