Question

The first standard of fieldwork of the generally accepted auditing standards states that audit work is to be adequately planned. Two tools that auditors use to document their planning activities include an audit planning memorandum and an audit plan or program.

Required:
a. Describe an audit planning memorandum. What purpose does it serves on an audit engagement? List types of information that it includes.
b. Describe an audit program. What purpose does it serves on an audit engagement and what kind of information does it include?



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  • CreatedJanuary 21, 2015
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