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Contents of Audit strategy:
– Scope of engagement (e.g input of Auditors )
– reporting objective of assignment( e.g reporting timetable )
– nature , timing and extent of resources .Sir please could you explain briefly what this scope of engagement means as a content of the audit strategy , the book don’t explain it to my understanding.
Scope of engagement: eg do the auditors do all the work or share some with internal audit? Is a normal audit report required or are special repprts needed (as they might for a bank)? Are all branches being visited? Are other auditors,involved for some parts of the group?
That should be enough.
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