Auditing - Planning

Course Content

The course will cover all aspects of planning an audit, including considering the ISA requirements, and how to document the planning.  We will also look at common problems encountered during the planning of an audit.    

  • Independence and ethical considerations
  • Obtaining an understanding of the client and its environment, including the client’s internal controls
  • Materiality (including consideration of when different levels of materiality are needed) and performance materiality
  • Preliminary analytical procedures
  • Risk assessment, including the risk of fraud
  • Designing an appropriate audit strategy and audit plan
  • Planning the work of the audit team, including budgeting and staff allocation
  • Recording the audit strategy and audit plan
  • Completing the audit planning documentation
CPD Course
New credit option for 2019

Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.


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