Main Techniques of Audit used by Auditor

Auditing Techniques

Auditing Techniques

Audit techniques are tools, methods or procedure which is used by an auditor to collect obligatory evidence to hold his view. Normally the achievement of the audit objectives, compulsory the compilation of the proof to support a decision. So the audit  conducted with the help of the following technique:

Ticking indicates the placing of a mark against and entry in the book to show that it has  examined by the auditor for a certain purpose.


Casting refers to the checking of additions, deductions, carries forwards, brought forwards and financial statement. So this job is normally done by a junior member of audit team using mechanical appliances.

Calling over
This is usually carried out by two clerks one reading the item to the other. Care should be used to see that the whole of the important details of each item is checked and not merely the amount.

It is one of the important techniques of audit in which the entries checked with the help of available documentary evidences. So It  also examined that all such vouchers have also  recorded in the books of account.


In such process of audit, auditor has to verify that all assets and liabilities which  shown in the balance sheet. They actually exist in the business. The auditor has to verify further regarding their ownership, possession and valuation of such item

After the above steps have carried out the auditor will then required to submit his report. This for the contents of the report depends upon the nature of audit and the nature of the business.

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