Why does the auditor begin planning the financial statement audit phase before completing the tests of operating

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Why does the auditor begin planning the financial statement audit phase before completing the tests of operating effectiveness of ICFR? Why not after the internal control audit is completed?

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Auditing and Assurance Services Understanding the Integrated Audit

ISBN: 978-0471726340

1st edition

Authors: Karen L. Hooks

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Question Posted: Jan 21, 2015 10:25 AM

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Why does the auditor begin planning the financial statement audit phase before completing the tests of operating

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Planning continues throughout the audit as new inf...View the full answer

Auditing and Assurance Services Understanding the Integrated Audit

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