Audit procedures are a set of systematic steps performed by auditors to evaluate the accuracy and reliability of financial statements. These procedures typically involve reviewing financial records, testing internal controls, conducting interviews, and verifying transactions to ensure compliance with accounting standards and regulations. The goal is to identify any discrepancies or irregularities, assess the overall financial health of the organization, and provide an independent opinion on the fairness of the financial statements.
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https://ias-indonesia.org/prosedur-audit-iso/