# audit procedure Audit procedures are generally classified into different types. Inspection involves examining records, documents, or tangible assets. Observation means watching processes or procedures being performed, such as inventory counting. Inquiry includes seeking information from knowledgeable persons within or outside the organization. Confirmation is obtaining direct verification from third parties, such as bank confirmations. Recalculation involves checking the mathematical accuracy of documents, while reperformance requires independently executing procedures to verify results. [**audit procedure**](https://ias-indonesia.org/prosedur-audit-iso/) compare financial data to identify unusual trends or relationships.