Potential Audit Procedure Failures. For each of the general audit procedures of (1) recalculation,(b)observation, (c)confirmation (accounts receivable, securities, or other assets), (d)inquiry, (e) inspection of internal documents, (f) recalculation, (g) performance, and (H )analytical procedures, discuss one way the procedure could be misapplied or the auditors could be misled in such a way as to render the work(audit evidence) misapplied or the auditors could be misled in such a way as to render the work (audit evidence) misleading or irrelevant.© BrainMass Inc. brainmass.com September 25, 2018, 10:54 am ad1c9bdddf - https://brainmass.com/business/external-auditing/potential-audit-procedure-failures-for-each-audit-procedure-562678
Potential Audit Procedure Failures for each audit procedure
You can use a wrong assumption, such as the wrong useful life, and so the computation is wrong. Or you could fail to include important parts of the computations, such as ignoring repairs and just use replacements in the reserve for warranty repairs.
While observing an inventory count, you could misunderstand which item you are viewing and so the inventory will not be priced out correctly (use the price of a wrong item).
(c)confirmation (accounts ...
Your discussion is 334 words and gives examples of auditor failure for each type of audit step.