An audit plan is a
a. Detailed plan of analytical procedures
and all substantive tests to be performed
in the course of the audit.
b. Document that provides an overview
of the company and a general plan
for the audit work to be
accomplished, timing of the work,
and other matters of concern to the
audit.
c. Generic document that auditing firms
have developed to lead the process of
the audit through a systematic and
logical process.
d. Budget of the time that should be
necessary to complete each phase of the
audit procedure
a. Detailed plan of analytical procedures
and all substantive tests to be performed
in the course of the audit.
b. Document that provides an overview
of the company and a general plan
for the audit work to be
accomplished, timing of the work,
and other matters of concern to the
audit.
c. Generic document that auditing firms
have developed to lead the process of
the audit through a systematic and
logical process.
d. Budget of the time that should be
necessary to complete each phase of the
audit procedure