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What techniques used during an audit?
Ans) ? Be professional at all times. Avoid being judgmental.
? Follow safety procedures, clean room procedures, and all other needed procedures. ? Describe the purpose of the audit to the auditees. ? Answer questions or discuss compliance problems brought to your attention by auditees. ? Be flexible - if you search a potential problem not within the scope of the audit - calculate the potential risks of the problem if left unaddressed.
The most effective means for an AUDITOR to confirm his understanding how internal control over financial reporting is designed and operates to test and evaluate its effectiveness.
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Forms of evidence a) Observation: is usually witnessing internal control and book-keeping procedures. It includes attendance at wages pay out. Observation of stock-take, open
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