(ii) Critical evaluation of planning

Up to 2 marks for each point evaluated from ideas list, plus 1 mark for overall conclusion:

– Insufficient analytical review performed
– No systems work or controls evaluation carried out
– Inadequate assessment and documentation of business risk
– Inappropriate to plan to use client employee as auditor’s expert
– Ethical threats raised by offer to use office space
– Conclusion (1 mark)

Maximum marks 11