摘要：Auditors uses various techniques to control acco unts in order to get valid and relevant samples. There are many ways to obtain an relevant audit evidence and auditors have to use: Physical examination, Confirmations, Documentation, Analytical Procedures, Inquiries of the Client, Reperformance, Observation. Another major technique used in audit is audit sampling. The purpose of audit procedures is to offer detailed audit steps which are to be performed during the audit fieldwork and which will achieve the explicit audit objectives. These procedures are to be developed by the auditor and approved b y audit management, and in the case of a decision of not performing a procedure, a comment with the reason for that decision needs to be included in the audit procedures
