© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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THE NATURE OF AUDITING
Auditing requires a step-by-step approach.
Should be carefully planned and techniques should be judiciously selected and executed.
Auditing involves collecting, reviewing, and documenting audit evidence.
The auditor uses criteria such as the principles of management control discussed in previous chapters to develop recommendations.