What is the audit procedure?
- Share
- Issue Time
- Apr 12,2019
Audit procedure refers to the order in which auditors carry out audit work.
Audit procedures have two meanings: broad sense and narrow sense.
Generalized audit procedures refer to the systematic work steps taken by audit institutions and auditors in the whole process of auditing projects from beginning to end.
The narrow sense of audit procedure refers to the auditing methods adopted by auditors in the specific work of implementing audit.