Audit Forensics Specific Methods Applied to

Audit forensics specific methods applied to: questioning and communication, review of documents, field investigations.

1, questioning and communication: this is one of the basic methods of audit forensics. The auditor learns about business processes, internal controls, etc. by questioning relevant personnel in order to identify potential risks and problems. In the inquiry process, the auditor needs to pay attention to words and ways to avoid unnecessary misunderstandings and conflicts. At the same time, the auditor also needs to maintain close communication with other relevant personnel to ensure the accuracy and completeness of the information.

2, review documents: the auditor needs to collect relevant documents and information, such as financial statements, contracts, vouchers, etc., in order to have a comprehensive and detailed understanding of the audited unit. In reviewing the documents, the auditor needs to pay attention to the authenticity and completeness of the documents to avoid false or altered. At the same time, the auditor also needs to classify and organize the documents in order to better analyze the problems and risks.

3, field investigation: for some specific issues or risks, the auditor needs to conduct field investigations. For example, for inventory counts, fixed asset inventory, etc., the auditor needs to conduct field investigations in order to understand the actual situation and verify the relevant data. In the field investigation, the auditor needs to pay attention to security and confidentiality issues to avoid disclosing sensitive information or causing unnecessary losses.

Audit forensics considerations:

1. Audit forensics should have a clear scope and focus. Before the audit evidence, auditors need to understand the basic situation of the audited unit to determine the scope of the audit and focus areas. At the same time, but also according to the audit purpose and requirements, targeted collection of evidence to ensure the relevance and effectiveness of evidence.

2, audit evidence to be objective and fair. Auditors in the forensics, to maintain an objective and fair attitude, without any external interference or influence. At the same time, but also to ensure that the legality and compliance of evidence collection, strictly in accordance with the audit procedures to avoid irregularities or damage to the legitimate rights and interests of the audited unit.

3, audit evidence should pay attention to confidentiality. In the audit process, the auditor will come into contact with the audited unit of confidential information, which may involve the audited unit's commercial interests or reputation. Therefore, the auditors must strictly abide by the duty of confidentiality to ensure the security of the confidential information of the audited unit. At the same time, but also with the audited unit to establish a good communication mechanism, timely feedback on the progress of the audit, *** with the promotion of the smooth progress of the audit.