the most important procedures in audit:

substantive and test of control 

to obtain sufficient and appropriate evident:

effectively carry out a planned engagement or specific aspect of an engagement

analytical procedures to fiannceial and non-financial data

related parties:

explain the specific audit probles and procedures concerning 

recognize circumstance that may indicate the existance of unidentified related parties and recommend appropriate audit procedures

financial statement assertions and accounting treatment

support disclosure s made in note

explain hoew the auditor's responsibilities for corresponding figures, comparative fianncial statement  and other information s are dischaged

business acuman

professional scepticism

business insight

problem solving and decision making

use of third party both have opportunity and treat

three suitable source of third parties work to applied:

expert, internal control, service organiztion

corresponding figures and comparative financial statement