Audit Planning as a Continuous and Iterative Process — Preliminary Matters
· Chapter
Audit Strategy, Audit Planning and Audit Programme
15 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Audit Planning — Continuous Nature and Preliminary Engagement Activities
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3
Audit Programme — Advantages, Preparation Considerations, and Sample Format
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4
Audit Programme — Purpose, Disadvantages and Periodic Review
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5
Benefits of Adequate Audit Planning and Pre-Planning Considerations
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6
Completeness Assertion — Audit Procedures for Trade Payables and Liabilities
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7
Constructing an Audit Programme
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8
Direction, Supervision and Review of the Engagement Team
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9
Establishing Overall Audit Strategy — Key Steps and Factors
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10
Factors Significant in Directing Engagement Team's Efforts (Overall Audit Strategy)
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11
One Audit Programme is Not Applicable to All Businesses — Need for Periodic Review
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12
Overall Audit Strategy — Establishment, Components and Resource Management
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13
Overall Audit Strategy — Managing Human Resource Deployment
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14
Relationship Between Audit Strategy and Audit Plan
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15
Relationship between Overall Audit Strategy and Audit Plan
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