Section 2: 25–35%A7
Planning and Developing the Audit Strategy
Exam Insight
Audit planning questions test whether candidates understand the overall audit strategy, the detailed audit plan, and the specific procedures required during planning. The exam frequently tests predecessor/successor auditor communications and engagement team discussions.
What AICPA Wants You to Know
- 1Distinguish between the overall audit strategy and the detailed audit plan
- 2Describe required planning activities for an audit engagement
- 3Explain predecessor/successor auditor communication requirements
- 4Understand the engagement team discussion about fraud risks
- 5Identify the role of the engagement partner in planning