How to understand audit technology and method from narrow and broad perspectives, and what is its relationship with audit elements?

In a narrow and broad sense, audit technology is an important tool to collect evidence, evaluate financial statements and determine audit opinions. At the same time, it is also a method to help auditors apply management techniques and tools more effectively in the whole audit process. Audit elements are closely related to audit techniques and methods.

In a narrow sense, audit technical methods refer to special techniques and tools used to collect audit evidence, evaluate financial statements and determine audit opinions. These techniques include traditional auditing methods, such as sampling, analyzing procedures, reviewing documents and interviewing.

Broadly speaking, audit techniques and methods also include the application of management techniques and tools in the whole audit process. These tools and methods can help auditors to carry out audit planning, risk assessment and internal control audit more effectively, so as to obtain more efficient and accurate audit results.

Audit elements are closely related to audit techniques and methods. Audit elements provide a list of matters that must be considered when using appropriate audit procedures and obtaining relevant evidence. These elements include the accuracy, completeness and compliance of financial statements and the effectiveness of internal control. In practice, the application of appropriate audit techniques and methods is helpful to achieve the goal of meeting these audit elements.