An auditing standard is really a measurement of performance setup by professional authority and consent. A typical is really a calculating device of applied methods leading to general acceptability of caused by the performance.
Auditing procedures are acts to be performed during the course of an examination. By applying perfect technique, procedure lead to proof of accuracy of the accounts and financial statements. Audit procedures constitute the course of acting available in determining the validity of standards and principles. In every audit, there must be review and observation, inspection and count, evidence, proof, accuracy of proof and reconciliation.