6. Audit Procedures and Assertions | Audit Podcast By Neeraj Arora | Episode 6

In this video, we will revise one of the most important concepts in the world of auditing. Audit Procedure and Assertions.

Audit procedures are the methods that auditors use for obtaining audit evidence to form a basis for their opinion on financial statements. They are performed in order to test various audit assertions related to a different class of transactions and account balances.

Listen to the full podcast to gain clarity on audit procedures and assertions.

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