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Audit plan vs. Audit strategy

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit plan vs. Audit strategy

  • This topic has 2 replies, 2 voices, and was last updated 10 years ago by Rupa.
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    Posts
  • April 13, 2015 at 8:29 pm #241182
    Rupa
    Member
    • Topics: 6
    • Replies: 4
    • ☆

    Could you kindly inform what is the difference between Audit plan & Audit strategy?

    April 14, 2015 at 6:55 am #241220
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    Audit strategy is high level, such as, reliance on tests of control or full substantive, involvement of internal audit, materiality, how to counter high risk areas. The audit plan is more detailed such a when, who will be on the team, how large should samples be?

    April 15, 2015 at 9:02 pm #241445
    Rupa
    Member
    • Topics: 6
    • Replies: 4
    • ☆

    Many thanks Professor!

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