Transcription of AUDIT PLANNING AND CONTROL - ICAN
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AUDIT PLANNING AND CONTROL - ICAN
1. AUDIT PL ANNING AND CONTROL . PLANNING . LEARNING OBJECTIVES. After studying this chapter, readers should be able to understand: ! The general concept of AUDIT strategy. ! The Importance of AUDIT strategy as an effective plan for an AUDIT . ! Internal CONTROL systems, evaluation and assessment. ! AUDIT documentation. ! Relationship with experts. ! AUDIT risks and its relative importance to AUDIT . ! Components of AUDIT risks. ! How to assess AUDIT risks. INTRODUCTION. Auditing has developed over many years, but it was not until the late nineteenth century (with the formation of joint stock companies, the predecessors to present day limited liability companies) that auditing became widely accepted in the United Kingdom and by extension, in other parts of the world. Individual firms of accountants have refined their approach to auditing from time to time and the professional accountancy bodies in various countries have published guidelines to their members on auditing procedures.
ADVANCED AUDIT AND ASSURANCE 6 (g) Timetable A critical aspect of the audit is the timetable. The auditor should establish plans to ensure that for each year, the audit …
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