ACC 0015 Auditing Techniques

Audit techniques as per the course ACC 0015 Auditing Techniques are tools, methods or processes by means of which an auditor keepsimportant evidence to support his opinion in respect of the propositions or assertions submitted by the client to him for his examination.

The basic principles of auditing as per the course ACC 0015 Auditing Techniques, College are as follows:

• Confidentiality
• Integrity
• Objectivity and independence
• Skills and competence
• Work performed by others documentation
• Planning
• Audit evidence
• Accounting system and internal control

Audit reporting: Following are the 14 steps of auditing under course ACC 0015 Auditing Techniques:

• Receive vague audit assignment.
• Gather information about audit subject.
• Determine audit criteria.
• Break the universe into pieces.
• Identify inherent risks.
• Refine audit objective and sub-objectives.
• Identify controls and assess control risk.
• Choose methodologies

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