Types of audit evidence obtained by auditor

(1)Analytical Procedure
Evaluation of financial information made by a study of plausible relationship
among both financial & non financial data

(2)Examination / Inspection
examination of records or documents in any form , either by manual or computerised

(3)Inquiry
Seeking of information from a knowlegdeabe person both financial or non financial
from inside or outside the entity being audited

(4)Observation
Looking at the process or procedures being carried out by others

(5)Computation / recalculation
checking the arithmetically accuracy of the data

(6)Confirmation
Process of obtain a representation letter from the 3rd party. Eg: receivable
letter.