What are five types of procedures for obtaining audit evidences?

interviews

observations

documents

analytical procedures based on the facts collected from various sources. 

substantive testing 

test of internal controls

Auditors shall design detailed audit programs, setting out the procedures that are appropriate to obtain sufficient appropriate audit evidence through the selected use of

• inspection
• observation
• external confirmation
• recalculation
• re-performance
• analytical procedures
• inquiry [Nov-2011]

Audit programs shall be reviewed and approved before the start of the execution/examination phase. Any changes to an approved audit program shall be reviewed and approved on a timely basis.