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I’m studying the OpenTution AA notes
I come across a Question that why Planning and Risk Assessment and Audit Evidence are separated into two parts, I’ve done till Chapter 11 Audit Sampling so according to notes next is Internal Controls.
But I’m thinking to complete the remaining Audit Evidence first starting from Chapter 16-23
So Can I skip the Internal controls for now which belongs to chapter 12-15 or do I read them out first.Look back to the overview of the audit process at the beginning of chapters 7 & 8 …. whether or not to test controls determines the audit strategy on which to build the audit plan. So the notes have a logical structure.
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