© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
21 of 151
THE NATURE OF AUDITING
Purpose: Determine why, how, when, and by whom the audit will be performed.
The first step in audit planning is to establish the scope and objectives of the audit.
An audit team with the necessary experience and expertise is formed.
Team members become familiar with the auditee by:
Conferring with supervisory and operating personnel;
Reviewing system documentation; and
Reviewing findings of prior audits.
Communicating Audit Results