Step Financial Auditing

In general the step of financial auditing :

1. Ask inhouse (financial statement), : Trial Balance, Balance Sheet, Profit and Loss, General Ledger, and Sub General Ledger.
2. Check opening Balance audited (previsiously) with audited
3. Understanding bussiness client : Sales cycle, Purchase cycle, Payroll, etc.
4. Understanding internal contro and behavior of management activity
5. Test of control.