Audit procedures for checking record documents, checking audit procedures for tangible assets, and observing audit procedures. According to official website information of Oriental Jinyu Co., Ltd., we can know that this company is mainly engaged in the design, procurement and sales of jewelry products in China. In the process of audit, the audit procedures of checking records, checking tangible assets, observing audit procedures, inquiring audit procedures, confirming audit procedures, recalculating audit procedures, re-executing audit procedures and analyzing audit procedures are applied. Oriental Jinyu is mainly engaged in the wholesale business of jadeite, gold bars and jewelry.