Auditing procedures are the methods used and the acts performed by the auditor during an audit.

Name: Auditing procedures are the methods used and the acts performed by the auditor during an audit.
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Auditing procedures refer to the specific techniques and methods that auditors employ to gather evidence and perform an audit effectively, ensuring that the financial statements of an entity are presented fairly in all material respects.

Auditing Procedures Are the Methods Used and the Acts Performed