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Audit planning is a vital area of the audit primarily conducted at the beginning of audit process to ensure that appropriate attention is devoted to important areas, potential problems are promptly identified, work is completed expeditiously and work is properly coordinated. "Audit planning" means developing a general strategy and a detailed approach for the expected nature, timing and extent of the audit. The auditor plans to perform the audit in an efficient and timely manner.〔(Planning an Audit of maa lun Financial Statements )〕 ==Definition== An Audit plan is the specific guideline to be followed when conducting an audit.〔(Audit Plan )〕 it helps the auditor obtain sufficient appropriate evidence for the circumstances, helps keep audit costs at a reasonable level, and helps avoid misunderstandings with the client. It addresses the specifics of what, where, who, when and how: * What are the audit objectives? * Where will the audit be done? (i.e. scope) * When will the audit(s) occur? (how long?) * Who are the auditors? * How will the audit be done? 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「audit plan」の詳細全文を読む スポンサード リンク
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