Audit Procedure

- Interview
- Detailed testing : Vouching and Tracing
- Observation atau Inspection : "Seeing is Believing"
- Observe
- Inspect
- Scanning = Intended to detect the unsual
- Statistical Sampling
- Confirmation
- Analytical Procedures = Compares interelation ships among data sets (i.e period to period, budget to actual, comparisons to industry data)

PERSUASIVENESS
- Full Reliance
- Partial Reliance
- No Reliance