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There are 9 primary audit techniques that auditors use during fieldwork to ensure they are collecting and analyzing evidence accurately and efficiently. During this episode, Kathleen and Hernan walk through these techniques, explain their individual level of reliability, and describe the general evidence factors. Audit Techniques Discussed: Observation, Inquiry, Analysis, Confirmation, Scanning, Inspecting Documents, Recalculation, Inspection of Tangible Assets, Reperformance Looking for more Audit training? Learn on-demand with ACI Learning: https://acilearning.com/auditprotv/ Connect with Dr. Hernan: / dr-hernan-murdock-cia-crma-a26b055 AuditProTV is engaging on-demand training curricula built by audit professionals for internal auditors, audit teams, and risk, compliance, fraud, and information security professionals. It provides a convenient and economical way to get the same CPEs and in-depth curriculum provided in our live classroom courses. AuditProTV courses are built in alignment with the National Association of State Boards of Accountancy (NASBA) standards. #nineaudittechniques #fieldworkaudittechniques #auditevidencefactors