Planning overview

1. Current issues and further resources

1.1. Further Resources

2. Partner review

3. Ongoing review

4. Non-use of standard forms

5. Audit plan

5.1. Individual financial statement area audit programmes

5.2. Disclosures

6. Quick overview

7. Scope and definitions

7.1. Scope

7.2. Key definitions

8. Audit strategy

9. Documentation

10. Objectives and benefits of effective planning

11. The audit planning process

11.1. Approach to planning

11.2. Direction, supervision and review

11.3. The correspondence file