Auditing: Principles and Techniques

Chapter 2

Classification of Auditing

CHAPTER OUTLINE

2.1 Introduction

2.2 Classification of Audit

2.3 Classification on the Basis of Organisation

2.4 Classification on the Basis of Function

2.5 Classification on the Basis of Practical Approach

2.6 Classification on the Basis of Audit Dimension

2.1 INTRODUCTION

Auditing is a multidimensional and comprehensive subject. 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, classification of audit will be discussed in detail.

2.2 CLASSIFICATION OF AUDIT

An audit can be classified under different groups on different bases. ...