1 Answers
SAs dont use any of the terminologies.
So these are used in theory of audit given by icai.
Audit Principles :- To Plan / To do Risk Assessment / To do TOD and then Sub Procedures / To Document / To Report
Audit Procedures may :- denotes test of controls or substantive procedures
Audit Techniques :- generally means observation , inquiry etc similar to methods used for collecting audit evidence
we can say audit procedures are bigger domain
and audit techniques / methods are subsets
and audit principles are above all of them