Audit procedures are the processes, techniques, and methods that auditors perform to obtain audit evidence which enables them to make a conclusion on the set audit objective and express their opinion.
Auditors normally prepare audit procedures at the planning stages once they identified audit objectives, audit scope, audit approach, and audit risks.
Auditors design audit procedures to detect all kinds of risks that they identified and ensuring that the required audit evidence is obtained sufficiently and appropriately.
Audit procedures might be different from client to client, and period to period. This is because internal control over financial reporting is different from one client to another and the control might be change from time to time.
The auditor might need to update audit procedures from time to time event thought current financial statements had been audited by its firm or team.
Professional life is constantly changing as new technologies emerge, and the intentions and goals of those who work can change. Training and qualification are the keys to finding the right opportunities for full utilization of individual skills. We offer recognized and certified training courses as open classes to suit your needs with regard to your qualification requirements – individually, reliably and competently. The practical experience and comprehensive knowledge gathered by QAS over many years incorporated into our program of seminars and events.
A client should send an application letter to the QAS Director General requesting for product certification service. The Director General replies, explaining, among others, the procedures which are to be followed and the costs involved. The reply will also include a special form which the applicant is required to fill and return back.