The auditor shall develop an audit plan that shall include a description of: The nature, timing and extent of planned risk assessment procedures The nature, timing and extent of planned further audit procedures at the assertionlevel Other planned audit procedures that are required to be carried out so that the engagement complies with SAs All of the above

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter5: Professional Auditing Standards And The Audit Opinion Formulation Process
Section: Chapter Questions
Problem 47CYBK
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The auditor shall develop an audit plan that shall include a description of:

    • The nature, timing and extent of planned risk assessment procedures
    • The nature, timing and extent of planned further audit procedures at the assertionlevel
    • Other planned audit procedures that are required to be carried out so that the engagement complies with SAs
    • All of the above
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