The auditor shall undertake the following activities at the beginning of the current audit engagement:  Performing procedures required by ASA 220 regarding the acceptance and continuance of the client relationship and audit engagement;  [1] Evaluating …

The auditor shall establish an overall audit strategy that sets the scope, timing and direction of the audit, and that guides the development of the audit …

In establishing the overall audit strategy, the auditor shall consider the information obtained from complying with the requirements of ASA 220 and:  Identify the characteristics of the engagement that define its scope;  Ascertain the reporting objectives …

The auditor shall develop an audit plan that shall include a description of:  The nature, timing and extent of the planned direction and supervision of engagement team members and the review of their work. (Ref: Para. A18–A19 ) The nature, timing and …

The auditor shall update and change the overall audit strategy and the audit plan as necessary during the course of the audit.  (Ref: Para. A17) …

The auditor shall include in the audit documentation: [7] The overall audit strategy; The audit plan; and Any significant changes made during the audit engagement to the overall audit strategy or the audit plan, including significant changes to the …

The auditor shall undertake the following activities prior to starting an initial audit:  Performing procedures required by ASA 220 regarding the acceptance of client relationships and audit engagements; [9]  and  Communicating with the predecessor …