use of the word "check" in audit procedures

“does the same applies to p7?”

It certainly does particularly when you don’t specify what it is that you are checking for

“1) check the cost of the materials with suppliers invoice to ensure they agree
2) check the total for arithmetical accuracy.
3) check with management about any stock takes that took place after year end. review the inventory recorded in stock takes with accounting records to ensure they agree.”

First 2 are ok

3) needs to specify what it is / why it is that you are checking with management (other than simply “about any stock takes (inventory counts) …)”

Maybe better to write something like “enquire of management whether any inventory counts had been carried out subsequent to the accounting reference date and obtain copies of those count sheets if relevant. (Then specify the audit procedures you would carry out on those documents)

3) second part, ok, but beware that not all businesses have perpetual inventory records so this procedure will not always be possible

Better “Where the client maintains perpetual inventory records, compare a number of inventory lines from the theoretical quantity in those records to the recorded physical quantity as shown on the inventory count sheets”

Check, ensure, talk with … they are all ok so long as you explain what it is you are checking, ensuring and asking about

OK?