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Planning an Audit: What Is Suppopsed to Happen

A well-planned audit sets the foundation for audit quality — yet planning is often rushed, misunderstood, or treated as a checklist exercise. This 90-minute webinar takes a practical look at what effective audit planning should involve under ASA 300 Planning an Audit of Financial Statements and related standards.

Participants will gain a clear understanding of the objectives, timing, and key deliverables of the planning process, including how to link risk assessment, materiality, and audit strategy to ensure an efficient and effective engagement. The session also highlights common pitfalls and real-world examples showing how weak planning undermines audit quality.

Key Topics Covered:

• Objectives and principles of ASA 300
• Linking risk assessment, materiality, and audit strategy
• Common deficiencies in audit planning documentation
• Practical steps to strengthen audit quality and efficiency

Who Should Attend:
Audit partners, managers, staff, quality reviewers, and trainers involved in audit planning and methodology.

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