أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
1. The auditor decides whether to accept a new client or continue serving an existing one. Thisdetermination is typically made by an experienced auditor who is in a position to makeimportant decisions. The auditor wants to make this decision early, before incurring anysignificant costs that cannot be recovered.2. The auditor identifies why the client wants or needs an audit. This information is likely to affectthe remaining parts of the planning process.3. To avoid misunderstandings, the auditor obtains an understanding with the client about the termsof the engagement.4. The auditor develops an overall strategy for the audit, including engagement staffing and anyrequired audit specialists.
