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Meaning of Audit Procedure
An audit procedure is defined as the specific tests that the auditor performs when gathering the
evidence required to evaluate if the audit objectives are met.
The... Meaning of Audit Procedure
An audit procedure is defined as the specific tests that the auditor performs when gathering the
evidence required to evaluate if the audit objectives are met.
The primary purpose of an audit usually is to evaluate the level of compliance with internal and
external policies, identity the effectiveness of internal controls, and provide a report to external
and internal audiences. There are a range of different types of audit, from financial to health and
safety. The purpose of the audit procedures, however, remains the same.

Types of Audit Procedures
There are three different types of audit procedures:
Data selection
Reliability validation,
Relevance confirmation.
The selection of the procedures used typically depends on the type of audit, the scope, and the
level of internal control.
Typically, the method used to select the data depends on the characteristics of the data itself. For
transactional data that is available electronically, a random selection program typically is used. It
can be very important for the data selection to be random within a specific... View Full Attachment Show more