please specify page number and content of PM and Module
i want to know what 2 things you are exactly comparing
Sir I am comparing ch.3 Q.30 and ch.2 Q.3 of PM (In both these questions the explanation of audit procedures is little different) Though I am clear as to what is to be written for audit techniques part.
Audit Procedures — generally mean test of controls & substantive procedures, it means overall process of doing audit.
Methods of Collecting Evidence / Procedures for collecting evidence — means inquiry / observation / re computation / analytical procedures / external confirmations etc
One or methods are applied to execute audit procedure.
now methods and techniques are same. but techniques word is not used in SAs it is a desi theory, before SAs came into existence. techniques as per Q30 of chapter 3 are mixture of methods as per SA 500 and some other routine checks, now depending on wordings of question we have to give appropriate answer.