After finishing the “Policy and Procedure Review” section of the audit, the stake auditor begins verifying that the unit is following Church-approved financial procedures. The stake auditor does this by testing (selecting and examining) financial documents. Each testing section has a different focus, such as payments, deposits, or Unit Financial Statements. The instructions and audit questions in each section guide the stake auditor through the various testing processes. The stake auditor should conduct the testing under the guidance of the Spirit.