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Audit planning

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit planning

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by Ken Garrett.
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  • November 24, 2010 at 6:13 am #46188
    huuloc
    Member
    • Topics: 10
    • Replies: 8
    • ☆

    Hi Gromit,
    Is it audit planning before test of controls (ToC) ? if so, any results from ToC could amend the planning? Many thanks.

    November 24, 2010 at 9:45 am #71343
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    Yes, audit planning is at a very early stage. However, if your plan was to use ToC and you found that the controls were actually poor, then you would to some extend have to revisit and amend your audit plan. Or, when carrying out your audit you discover something else important (like a whole new factory they had forgotten to tell you about), the plan would have to be changed.

    The process of planning: risk assessment: audit evidence etc is not always simply linear.

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