AA Audit

Audit Procedures Explained

Audit procedures
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In order to perform substantive tests and tests of control, auditors can use a variety of techniques. These are:


  • Inspection (examining records, documents or assets).
  • Observation (Watching a process or procedure being performed by someone else).
  • External Confirmation (confirming something with a third party).
  • Re-calculation (checking the mathematical accuracy of documents or records).
  • Re-performance (auditor independently re-performs procedures or controls originally performed by the client).
  • Analytical procedures (making comparisons of financial information to try to identify fluctuations or unusual results).

Evidence Gathering Technique



You can remember some of these techniques by using the mnemonic AEIOU.


  • A analytical Procedures


  • E External Confirmation


  • I inspection


  • O observation


  • RecalcU