Page 73 - AA Integrated Workbook STUDENT 2018-19
P. 73

Planning




               1.3 Audit strategy




                                                      Reporting
                                                     objectives,
                                                       timing &

                                                  communication




                                                                                   Significant
                    Characteristics                                                  factors,

                           of the                                                  preliminary
                      engagement                                                  engagement
                                                                                     activities





                                                        Audit


                                                      strategy







                                                   Nature, timing
                                                    and extent of
                                                      resources























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