The audit plan is more detailed than the overall audit strategy in that it includes the nature, timing and extent of audit procedures to be performed by engagement team members.  Planning for these audit procedures takes place over the course of the audit …

In audits of small entities, the entire audit may be conducted by a very small audit team.  Many audits of small entities involve the engagement partner (who may be a sole practitioner) working with one engagement team member (or without any engagement …

The auditor may decide to discuss elements of planning with the entity’s management, or those charged with governance, to help the auditor manage and achieve quality at the engagement level (for example, to co‑ordinate some of the planned audit procedures …

A record of the significant changes to the overall audit strategy and the audit plan, and resulting changes to the planned nature, timing and extent of audit procedures, explains why the significant changes were made, and the overall strategy and audit …

… This Auditing Standard deals with the auditor’s responsibility to plan an audit of a financial report.  This Auditing Standard is written in the context of recurring …

As a result of unexpected events, changes in conditions, or the audit evidence obtained from the results of audit procedures, the auditor may need to modify the overall audit strategy and audit plan and thereby the resulting planned nature, timing and …

… (including the application of accounting principles or of auditing and reporting standards) discussed with management …

Once the overall audit strategy has been established, an audit plan can be developed to address the various matters identified in the overall audit strategy, taking into account the need to achieve the audit objectives through the efficient use of the …

The documentation of the audit plan is a record of the planned nature, timing and extent of risk assessment procedures and further audit procedures at the assertion level in response to the assessed risks.  It also serves as a record of the proper …

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 …