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Professionally, it depends on the nature, and scope of audit. In most cases the audit process should start with the very large header scale down to the details and the details amount of information could be depends on the sampling test being taken to see if further details are being needed .
Procedures audit should be the second step in your auidt process to define the weakness controls.
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Audit steps.
1. Determine Audit approach
2. Ascertain relevant systems and controls
3. Document relevant systems and controls
4. Confirm operation of systems and controls.
5. Evaluate operation of systems and controls
6.Test the systems and internal controls.
7.Test the financial statements
8. Review the financial statements and audit conclusions.
9.Express an opinion on the financial statements.
