Auditing investigation is a special purpose audit aiming at investigating specific aspects identified during regular financial audits,  other prior       investigations, or prior collected evidence.Audit investigations are done by special teams with the required expertise and experience with the investigation  variables. Audit investigations can be done in collaboration with other investigation experts. Apart from the International Standards of Auditing (ISA), and other pronouncements of the International Auditing and Assurance Standards Board (IAASB), audit investigations are done by applying financial analysis tools and computer assisted investigation techniques. The ultimate goal of audit investigation is to uncover suspected material misstatements, detecting fraud, detecting assets misappropriation, and providing absolute evidence with respect to reasonable evidence provided through normal audit.

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