Determine the overall audit strategy

The purpose of A300 Overall audit strategy is to record key aspects of the audit to assist the audit team in organising and managing the engagement and developing an appropriate audit strategy.

This includes:

• Determining and documenting the scope of the audit.

• Reporting requirements and deadlines.

• Identifying issues from previous engagements and the audit members, including whether or not reliance will be placed on experts outside the audit team, internal audit or component auditors.

Select your preferred method of documentation (Narrative or Procedures) for each section. When you have completed your work, select the Hide button in the Conclusion area to hide all the preferred documentation decisions.

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