Page 3 - Day 2 - Planning an Audit
P. 3
AN OVERVIEW OF THE AUDIT PROCESS
Diagrammatic representation of the Audit Process
Responding to Concluding Stage
Preliminary Stage Planning Stage Risk
Conduct > Establish the Carry out Evaluate audit
preliminary (preliminary) further and other evidence and
engagement audit strategy audit procedures report
procedures and materiality accordingly
> Plan risk
assessment
procedures
> Conduct risk
assessment
procedures
> Plan further
audit procedures
3
CharterQuest
