Audit Procedures
Discuss How Each of the Following Procedures Could

question 101

Essay

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.
$\begin{array} { lll } \text { Procedure } & \text { How used } &\text { Assertion(s) tested }\\\text { Observation } \\\text { Physical examination } \\\text { Inquiry } \\\text { Confirmation } \\\text { Examination of documents } \\\text { Recomputation } \\\text { Reprocessing } \\\text { Vouching } \\\text { Analytical } \\\text { Procedures }\end{array}$