- This topic has 1 reply, 2 voices, and was last updated 14 years ago by
.
Viewing 2 posts - 1 through 2 (of 2 total)
- Posts
A control procedure is something carried out by the audit client such as authorising an invoice or preparing bank reconciliations.
An audit procedure is a test carried out by an auditor so that their audit opinion is based on evidence. For example, examining invoices to see that they were authorised or reperforming the bank reconciliation to make sure it was correctly prepared.
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.