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Audit Procedures
Discuss How Each of the Following Procedures Could

Question 104

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Audit procedures
Discuss how each of the following procedures could be used in the audit of fixed assets, e.g., various types of equipment used in the business.
 Procedure  How used  Assertion(s) tested  Observation  Physical examination  Inquiry  Confirmation  Examination of documents  Recomputation  Reprocessing  Vouching  Analytical  Procedures \begin{array} { lll } \text { Procedure } & \text { How used } &\text { Assertion(s) tested }\\\text { Observation } \\\text { Physical examination } \\\text { Inquiry } \\\text { Confirmation } \\\text { Examination of documents } \\\text { Recomputation } \\\text { Reprocessing } \\\text { Vouching } \\\text { Analytical } \\\text { Procedures }\end{array}

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