Syllabus B3. Audit strategy 3 / 4

a) Identify and explain the need for planning an audit. 
b) Identify and describe the contents of the overall audit strategy and the audit plan. 
c) Explain the use of analytical procedures in planning. 
d) Describe planning issues such as staffing. 
e) Explain the role of audit programmes and the advantages and disadvantages of using standard audit programmes.
Audit strategy