Three auditing procedures and seven auditing methods.

Three auditing procedures and seven auditing methods.

Three main procedures:

1. Risk assessment (inevitable procedure) 2. Control test (possible procedure) 3. Substantive procedure (inevitable procedure)

Seven ways:

1, do a good job of budget review in the early stage; 2. Process tracking audit method; 3. Comparative analysis of data; 4. On-site investigation and evidence collection; 5. Mining analysis method; 6. Sampling method; 7. Peripheral survey methods

According to the relationship between the sequence of audit work and accounting business processing procedures, the general methods of audit can be divided into sequential audit method and reverse audit method.

(1) follow-up method. Also known as the positive check method, it is a method of classified inspection according to the accounting business processing procedure, that is, it is checked according to the time sequence of all original vouchers and checked one by one.

(2) Reverse investigation method. Also known as the reverse check method, it is a method of checking against the bookkeeping procedure in the process of checking according to the opposite procedure of accounting business processing. Audit methods vary according to the scale of reviewing economic and business data and the scope of collecting audit evidence. There are two methods: detailed investigation and sampling.

(3) Detailed investigation method. Detailed audit, also known as detailed audit, refers to an audit method that examines all accounting data (including vouchers, account books and statements) of the audited entity in detail to judge and evaluate the legitimacy, authenticity and efficiency of the economic activities of the audited entity.

(4) Sampling method. Sampling audit, also known as sampling audit, refers to an audit method that extracts a part from the accounting data (including vouchers, account books and statements) of the audited entity for review, and then judges and evaluates the legality, authenticity and efficiency of the economic activities of the audited entity.

Concealed engineering audit is an important link in the whole process of construction audit. Because of the concealment of concealed engineering, its audit work often needs some special skills and methods. Strengthening and attaching importance to the audit of concealed construction projects is of great significance for controlling project cost and ensuring project quality and safety.