MindMap Gallery Chapter 2 Types, methods and procedures of audits
The world of audit is full of diversity and systemicity! There are many types of audits, including classifications by subject, object, scope, time, motivation, etc., such as internal audit, financial audit, special audit, pre-audit audit, etc. Audit methods are also rich and diverse, from reviewing written materials to technical means such as inventory, adjustment, and observation to ensure the accuracy and comprehensiveness of audits. The audit procedure runs through the whole process and is divided into three stages: preparation, implementation and termination, covering core steps such as risk assessment, control testing and substantive testing. Whether system-oriented or risk-oriented, audits use rigorous logic and steps to protect the authenticity and compliance of economic activities. The world of audit is full of diversity and systemicity! There are many types of audits, including classifications by subject, object, scope, time, motivation, etc., such as internal audit, financial audit, special audit, pre-audit audit, etc. Audit methods are also rich and diverse, from reviewing written materials to technical means such as inventory, adjustment, and observation to ensure the accuracy and comprehensiveness of audits. The audit procedure runs through the whole process and is divided into three stages: preparation, implementation and termination, covering core steps such as risk assessment, control testing and substantive testing. Whether system-oriented or risk-oriented, audits use rigorous logic and steps to protect the authenticity and compliance of economic activities.
Edited at 2025-02-27 20:57:31