D8. Five Main Audit Plan Steps The five main steps to our audit plan are as follows: Engagement, planning, test of controls, substantive testing and lastly reporting/completion. For our audit on the home depot we will first engage with home depot to let them decide if they want us to do their audit, we will then plan the audit and focus on the areas previously discussed, we will then test out the controls ourselves to make sure they are in fact working effectively, we will next perform the required and recommended substantive tests on the