The purpose of the audit is to form an opinion on the financial information by examination of books of account and physical checking. It is done to verify accuracy of financial statements of a company.

There are different Audit methods or techniques that auditors use. Indeed, the different audit approaches are based on the nature of engagement, the scope, the nature of the client’s business, and the risks.

The correct choice of the method helps auditors to improve efficiency and we will focus on the main audit approaches.