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Following audit techniques are adopted by an auditor for collection and evaluation of audit evidence:
1) Inquiry
2) Conformation
3) Observation
4) Analytic Review
5) Recounting
6) Re performance
I AGREE WITH MR JIJUMON
Development in the information and communications revolution has led to the entry of Computer various fields of life only developed the use of information systems and was able to connect their networks and channels which led to significant progress in operating electronic accounting data has a lot in economic units which unlike its impact on the audit profession to the extent that no caused by a another development was subjected to this profession and found in the introduction to his research that the computer is no longer just a tool to accomplish repetitive routine work of a similar nature but extended the impact of its use to include many of the procedures and methods of audit tests resulted in a change auditors of their income in the review process and in particular the methods that they use as a result of the change in the operation of the accounting data and the resulting changes in technology hardware and software used in the operation of the data, which had a significant impact on the review of the accounting data.
compliance procedures and substantive procedures are the two types of procedures an auditor apply to extract / obtain the audit evidence. Evaluation of evidence is done based on the standards prescribed by IIA,
I agree with everyone
