Audit planning process allows the audit senior to acquire adequate knowledge about
the entity. This process ensure an effective control of audit work.
Required:
a) Explain the auditor‟s planning process when planning for an audit of a new
client.
(8 marks)
b) How does audit planning assist in the conduct of an audit? (5 marks)
c) Explain the following controlling procedures in a well planned audit:
i. Direction and supervision of work. (2 marks)
ii. Review and co-ordinating of work. (2 marks)
iii. Quality controls. (3 marks)