Besides the ticking and tying, what are some other technical aspects of auditing?

You need to write a lot of memos  for your work papers. Documenting procedures to test cash or to test accounts receivable. Additionally you're going to have to write about the client's control structure: what type of internal controls they have and how they process transactions. You'll also be writing lots of memos to the clients trying to obtain information from them or giving them the list of schedules you'll need when you come out to the field.

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