Audit plan

audit planning
Audit planning is a vital area of the audit primarily conducted at the beginning of audit process to ensure that appropriate attention is devoted to important areas, potential problems are promptly identified, work is completed expeditiously and work is properly coordinated.wikipedia
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Audit

auditingauditorspaper trail
Audit planning is a vital area of the audit primarily conducted at the beginning of audit process to ensure that appropriate attention is devoted to important areas, potential problems are promptly identified, work is completed expeditiously and work is properly coordinated.

Internal audit

internal auditingInternal AuditorAssurance
The Audit Plan is typically proposed by the CAE (sometimes with several options or alternatives) for the review and approval of the Audit Committee or the Board of Directors.

Risk based internal audit

Risk based auditingRisk based auditRisk based internal auditing

ISA 230 Documentation

ISA 230 Audit Documentation
It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.

ISA 320 Audit Materiality

It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan.