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21 / 151

© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

21 of 151

THE NATURE OF AUDITING

Audit planning

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

Evaluating Evidence

Collecting Evidence

Planning

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