Seven audit methods

Traditional audit methods are generally classified into seven categories: inspection, supervision, observation, inquiry, confirmation, calculation and analytical review.

With the development of auditing technology, some new methods have been used. The new auditing standards have made a new summary of auditing methods, listing eight categories of methods: inspection of records or documents, inspection of tangible assets, observation, inquiry, confirmation, recalculation,

Re-execute and analyze the program.

Compared with the previous method, it has richer connotation and more accurate description.

Several types of audit methods are still necessary and effective for resource auditing.