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Mind map of Chapter 6 and 7, Kaplan text

Planning and Risk. Mind map of Chapter 6 and 7, Kaplan text. AEL ISA-210. Level 1 Planning Preliminary engagement activities. Can we do this audit . Consent Letter. Level 2 Planning. Audit Plan. Audit Strategy. Audit Plan. Audit Strategy. Risk assessment ISA-315. Materiality ISA-320.

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Mind map of Chapter 6 and 7, Kaplan text

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  1. Planning and Risk Mind map of Chapter 6 and 7, Kaplan text

  2. AEL ISA-210 Level 1 Planning Preliminary engagement activities Can we do this audit Consent Letter

  3. Level 2 Planning Audit Plan Audit Strategy

  4. Audit Plan Audit Strategy Risk assessment ISA-315 Materiality ISA-320 Scope Reporting Extent of audit procedure Direction Factors Range Tolerable error SOUE Timetable. Communication. Inherent Risk at FS level. Control Risk at Account balance level. Detection Risk. Laws and Regulation. No. of locations. Use of I.T. System based approach High sampling (High Risk) Low sampling (Low Risk)

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