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Types of audit procedures vs audit procedures to obtain evidence

Auditing

1. Risk Assessment Procedures (RAP) 2. Substantive Procedures a. Test of Details (ToD) i. Verification ii. Vouching b. Substantive Analytical Procedures 3. Test of Controls (ToC) / Compliance Procedures _________________________________ Inspection - 1, 2, 3 Observation - 1, 2(a.i), 3 (Walkthrough) External Confirmation - 2, 3 Recalculation - 2(a.ii) Reporformance - 2a, 3 Analytical Procedures - 1, 2, 3 Inquiry - 1, 2, 3 Connecting the two worlds is so confusing theoretically.