Audit Plan - Audit Documentation

Sunday, October 14, 2018 9:05 PM

1. Pre-Engagement Planning
(a) Overall Audit Strategy
(b) Audit Plan
(c) Significant changes made to the Audit Strategy or Audit Plan during the engageme
and reasons for changes.

2. Materiality in Planning Audit Engagement:

(a) Materiality for the F/S as a whole
(b) Materiality level(s) for particular classes of transactions, account balances, or
disclosures
(c) Performance Materiality
(d) Any revisions to those considerations during the audit engagement

1. Analytical Procedures in Planning Audit Engagement:

(a) Auditor's expectation and the factors considered in developing that expectation.
(b) Results of the comparison of the recorded amount or ratios, with the expectation
(c) Any additional auditing procedures performed to investigate significant difference
identified by that comparison.
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