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Chapter 2 - Audit Strategy, Audit Planning and Audit Programme - Coggle…
Chapter 2 - Audit Strategy, Audit Planning and Audit Programme
Audit Planning
SA - 300
Objective
Benefits
Scope
Documentation
Nature of Audit Planning
Elements
Preliminary Engagement Activities
Performing procedures regarding the continuance of the client relationship
Evaluating compliance with ethical requirements, including independence
Establishing an understanding of terms of engagement
Planning Activities
Establishing the Overall Audit Strategy
Factors to be taken in consideration by auditor for establishing Audit Strategy
Developing an Audit Plan
Relationship between Audit Strategy and Audit Plan
Overall Audit Strategy and the Audit Plan - Auditor's Responsibility
Changes to Planning Decision during the course of Audit
Planning Supervision and Review of Work of Engagement Team Members
Audit Programme
One Audit Programme - Not applicable for all business
The Assistant to keep an open mind
Periodic Review of the Audit Programme
Constructing an Audit Programme
Designed to provide Audit Evidence
Advantages and Disadvantages of an Audit Programme