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In line with the requirements with the International Financial Reporting standards (I.F.R.S) together with International Auditing Standards, the auditor is expected to do a review of the organizations activities and processes thereby identifying areas that would require more serious review.This may be done through;interviews,observations,re performance.
Armed with the Knowledge above, the auditor is expected to use a Risk based Matrix in planning his work so as to be able to identify material errors and omissions that may impair the financial Reports.
This will ensure that high Risk areas such as Cash,Stocks are dealt reviewed with the due diligence that they may require.
