Auditors frequently refer to the terms "standards" and "procedures." Standards deal with measures of the quality of the auditor's performance. Standards specifically refer to the ten GAAS. Procedures relate to those acts that are performed by the auditor while trying to gather evidence. Procedures specifically refer to the methods or techniques used by the auditor in the conduct of the examination.

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List the different types of procedures that an auditor would use during an examination of financial statements. For example, a type of procedure that an auditor would frequently use is the observation of activities and conditions. Do not discuss specific accounts.