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Faculty, DIAS
Audit Process
An Audit Process is a well defined methodology for
organizing an audit and adopted to accomplish the audit
objectives.
The main stages of an audit are
Planning the audit,
Performing the audit, and
Reporting the findings.
Planning the Audit
Obtain knowledge of client’s business, industry,
accounting system and internal control system
Development of an overall plan
Prepare Audit Programme
Performing the audit
Study and evaluate internal control system
Adopt audit procedures to obtain evidence
Evaluate the evidence obtained
Reporting the findings