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Chapter: 11th Auditing : Chapter 2 and 3 : Classifications of Audit

Classifications of Audit

1. Continuous Audit 2. Periodical Audit 3. Interim Audit 4. Occasional Audit 5. Standard Audit 6. Balance sheet Audit 7. Post and Vouch Audit

CLASSIFICATIONS OF AUDIT – I

 

 

Introduction

 

Auditing is a multi-dimensional and compre­ hensive technique. An effective insight into the nature of auditing can be obtained by understanding the various types of audit, which together constitute the auditing discipline; auditing can be classified from various viewpoints. In this chapter, the detailed classification of audit will be discussed.

 

Classifications of Audit

 

1.        Continuous Audit

 

2.        Periodical Audit

 

3.        Interim Audit

 

4.        Occasional Audit

 

5.        Standard Audit

 

6.        Balance sheet Audit

 

7.        Post and Vouch Audit

 

 

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11th Auditing : Chapter 2 and 3 : Classifications of Audit : Classifications of Audit |


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