Audit Planning

Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.

This video aims to help the viewers understand and review the standard for planning an audit of financial statements.

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Contents:
0:00 - Start
0:30 - Definition of Audit of Planning
6:15 - Benefits of Adequate Planning
18:35 - Preparation of Overall Audit Strategy
29:50 - Benefits of Overall Audit Strategy
34:20 - Audit Plan
37:50 - Direction, Supervision, and Review
41:30 - Audit Program
44:00 - Changes to Planning
45:35 - Documentation
48:40 - Additional Considerations: Initial Audit
51:04 - Additional Considerations: Other Works

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