أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Audit planning is an essential step in the auditing process that involves the development of a comprehensive strategy and approach for conducting an audit. The purpose of audit planning is to ensure that the audit is conducted in an efficient, effective, and timely manner. This involves identifying the objectives and scope of the audit, assessing the risks and materiality of the financial statements, determining the audit team's staffing and resource needs, establishing the audit timeline, and developing the audit approach and procedures to be followed.
Audit planning helps to ensure that the audit is performed in accordance with auditing standards, applicable laws, and regulations. It also helps to identify potential issues and challenges that may arise during the audit, allowing the audit team to develop appropriate responses and solutions. Additionally, audit planning helps to ensure that the audit is conducted with appropriate levels of professional skepticism, objectivity, and independence, thereby enhancing the credibility and reliability of the audit results. Overall, the purpose of audit planning is to ensure that the audit is conducted in a systematic and well-organized manner, enabling the auditor to obtain sufficient and appropriate audit evidence to support the audit opinion.
