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Robust Audit Planning – Essential Activities to Facilitate an Efficient Audit (Part 2)

In Part 1 of this two-part series, published in IS Chartered Accountant, May 2015 issue, we emphasised that planning is imperative to the effective conduct of an audit engagement and issuance of appropriate audit opinion. It is a critical, if not the most critical, process of the entire audit cycle. In this second part, we will highlight some of the planning activities public accountants (PAs) should engage their auditees and their staff in. This list is by no means exhaustive, but it would serve to dispel some common misconceptions about audit planning.
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