Auditing in-depth refers to an examination of a few selected transactions from the beginning to the end through the entire flow of the transaction. While auditing in depth, the auditor reviews all the accounting and operational aspects of the transaction from the origin to the end.
This enables the auditor to have an overall view and evaluate the procedures through selected transactions. In other words, it is a method of auditing under which a few selective transactions are thoroughly examined to arrive at accuracy of the accounting data. The auditor adopts this technique to evaluate the operation of internal control and internal check system.