Audit methods are divided into

Audit methods mainly include five aspects: document audit, field investigation, inquiry and conversation, sample error sampling and performance audit.

1. Document review method: review existing financial and management documents, such as financial statements, accounting vouchers, accounting books, invoices, contracts and vouchers.

2. On-the-spot investigation method: conduct on-the-spot investigation on the physical objects, equipment, sites and business activities of enterprises or institutions, so as to understand what happens in their business process.

3. Inquiry and talk: Have formal or informal talks with the management, competent departments and relevant personnel of the enterprise to learn about the work and operation of relevant departments in the enterprise one by one.

4. Sampling method of sample error: According to a certain statistical method, the overall error is calculated through sample error.

5. Performance audit method: by comparing the expected goals and actual performance of the enterprise, evaluate the degree of achievement, efficiency and benefit of the enterprise and put forward improvement suggestions for the enterprise.

Audit is a professional activity to check, check, evaluate and confirm financial, accounting, economic and legal information, so as to express professional opinions and put forward suggestions for improvement. Audit can help all kinds of organizations, especially enterprises, governments and non-profit organizations to manage risks and improve performance.

Audit is divided into internal audit and external audit. Internal audit is an activity in which an internal or specially established audit department or auditor supervises, inspects, evaluates and suggests the internal management and control of an organization. External audit is an external independent audit institution that audits enterprises, governments and non-profit organizations according to relevant regulations and responsibilities, and reviews, inspects and evaluates their financial and business activities.

Classification of audit methods

1. economic audit method: this method mainly focuses on the accounting records and materials of enterprises in economic aspects, such as the expenses, income, profits, financial risks and other information of enterprises, so as to determine whether enterprises can maintain capital operation, ensure the normal operation of enterprises and reduce the economic risks of enterprises.

2. Legal review method: This method mainly reviews the business activities of enterprises from the aspects of legality, such as paying taxes according to law, abiding by laws and regulations, and operating in compliance with regulations. Its purpose is to ensure that the business activities of enterprises meet the requirements of laws and regulations and avoid the adverse effects and consequences caused by violation of laws and regulations.

3. Management audit method: This method focuses on the management system of the enterprise, such as internal management process, personnel management, risk control and compliance ability. Auditing these aspects can effectively help enterprises optimize management system, improve work efficiency and enhance core competitiveness.