Presented to

Ma’am Radha Sarfraz

Presented by
Group G
Topic
Audit techniques
Group G Roll no
 Ansa • 3
 Faria • 4
 Madiha Ramzan • 16
 Ayesha Bibi • 23
 Maria komal • 27
 Anum saeed • 35
 Nida
• 36
 Arooj Tariq
• 40
• 49
 Hafsa Razzaq
• 77
 Sabira kainat
Audit-Techniques
Audit techniques are tools, methods or processes by means of which an auditor collects necessary evidence to
support his opinion in respect of the propositions or assertions submitted by the client to him for his examination.
Objectives of Audit Techniques
The aim of a conducting software audit is to provide an
independent evaluateion of the software products and
processes to applicable standards, guidelines, plans, and
procedures against compliance.
Roles and Responsibilities of Formal
Audit Techniques:
Manager:
 The manager decides on what needs to be reviewed and
ensures that there is sufficient time allocated in the project
plan for all of the required review activities. Managers do
not usually get involved in the actual review process.
Moderator: 
The Moderator, also known as lead reviewer, reviews
the set of documents. The moderator will make the
final decision as whether or NOT to release an
updated document.
Author: 
The author is the writer, who develops the document(s)
to be reviewed. The author also takes responsibility for
fixing any agreed defects.

Scribe/Recorder: 
The scribe attends the review meeting and documents all
of the issues/defect/problems and open points that were
identified during the meeting.
 Types of Audit Techniques
1. Vouching

When the Auditor verifies accounting transactions

with documentary evidence, it is called vouching.
Through vouching, the Auditor verifies authority and
authenticity of records.
2. Confirmation
 To ascertain the correctness of the figures
and validity of the client’s record
 With the third party
3. Reconciliation
• Reconciliation is a technique used by an
Auditor to know the reason of differences in
balances.

• Reconcile two or more related items if they are

not agree or match with each other
4.Testing
Selection of representative items from the records
and examining them for reaching on conclusion about
the trend.
5. Physical Examination
 Includes inspection, counting, identification
and measurement of quantity
 May observe the process of stocktaking
6. Analysis
Analysis is technique used by an Auditor to segregate
important facts and to further study their relationship.

7. Scanning
• Make a wide search to find out which of the entries
are regular, consistent and logical.
9. Inquiry
This method is used to collect in-depth information about
any transaction.
10. Flow Chart
The Flow Chart technique is used by an Auditor to
determine the stages of transaction and the generation of
documents at all levels of transactions
 z
THANK YOU