AUDIT FUNDAMENTALS – CONTROL TESTING, SUBSTANTIVE PROCUEDURES, ANALYTICAL PROCEDURES, AUDIT EVIDENCE & STOCK TAKE OBSERVATIONS AND AUDIT DOCUMENTATION

Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task effectively and efficiently, professional accounting bodies have made professional competency mandatory for its members. Auditing standards and auditing manuals have also provided guidance for auditors to perform their audit in a proper manner.

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