Page 4 - PowerPoint Presentation
P. 4
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 evidence and
engagement audit strategy other audit report
procedures and materiality procedures accordingly
> Plan risk
assessment
procedures
> Conduct risk
assessment
procedures
> Plan further
audit procedures
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