The AUDIT PROCEDURE enables a detailed structure to be performed during the audit and to upkeep the AUDITING STANDARDS and also during the field work that will enable to achieve a particular audit objective. An Audit Template is used for this purpose. During the ISO AUDIT PROCESSES, a process flow chart is derived and one of the audit step is the risk assessment.Audit report will be developed by the auditor and the approval of the audit manager is taken before the audit procedures. Subsequent to the approval from the audit management, if there is a decision not to conduct a few procedures, a message should be included in the audit procedures