## Audit Procedures
The auditor applies audit procedures to collect evidence and form conclusions that support the audit opinion.
### The Audit Evidence Flow
```
Auditor applies Audit Procedures
↓
Obtains Audit Evidence
↓
Forms Conclusions
↓
Expresses Audit Opinion (Unmodified or Modified)
```
### Six Core Audit Procedures
| Procedure | What the Auditor Does |
|---|---|
| Inquiry | Asks questions of management, staff, or third parties |
| Inspection | Examines records, documents, or physical assets |
| Recalculation | Re-checks arithmetic in documents or records |
| Reperformance | Independently re-executes a control or procedure |
| External Confirmation | Requests a direct written response from a third party (e.g., bank, debtor) |
| Analytical Procedures | Evaluates data by studying plausible relationships, trends, and comparisons |
### Why Multiple Procedures?
No single procedure provides sufficient appropriate evidence on its own. The auditor combines procedures to address different assertions (existence, completeness, valuation, ownership, presentation).