Skill

Audit Planning

Finance and Accounting

Audit planning is the preparatory phase of an audit in which auditors define the scope, objectives, timeline, and risk areas to be examined before fieldwork begins. It involves understanding the client's business, assessing risk of material misstatement, allocating staff and resources, and developing an audit strategy and program. Effective audit planning, a core skill for accountants and internal/external auditors, helps ensure the audit is efficient, focused on high-risk areas, and compliant with auditing standards.

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• Internal Controls
• Risk Assessment
• Internal Auditing
• Generally Accepted Auditing Standards
• Audit Working Papers