The
Definition Of

Technique of auditing

The technique of auditing we mean to say the methods of procedure adopted by an auditor in checking the accounts. This technique of auditing is different with different auditors according to their experience.

If his experience shows that the technique or the procedure adopted by him in the past was not satisfactory, he may adopt a different technique, but the principles of auditing will remain the same and he cannot make any change in them.

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