Syllabus D2. Audit procedures 2 / 5

a) Explain the importance of the use of the assertions by the auditor. 
b) Explain the assertions in relation to classes of transactions and related disclosures and, account balances and related disclosures. 
c) Describe procedures used by auditors to obtain audit evidence, including inspection, observation, external confirmation,
recalculation, reperformance, analytical procedures and inquiry.
Audit procedures