Page 5 - Day 2 - Planning an Audit
P. 5

Planning Stage









            • Includes the following;





                    • Establishing the audit strategy (scope, timing                                                          and


                       direction)


                    • Materiality considerations

                    • Planning risk assessment procedures


                    • Conducting risk assessment procedures


                    • Planning further and “other” audit procedures














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                                                                  CharterQuest
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