ISA 300

ISA 300 – The Role and Timing of Planning

Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. Benefits of planning are … Read more

ISA 300 – Objective

The objective of the auditor is to plan the audit so that it will be performed in an effective manner.

ISA 300 – Requirements

Involvement of Key Engagement Team Member:

  • The engagement partner and other key members of the engagement team shall be involved in planning the audit, including planning and participating in the discussion among engagement team members … Read more

Preliminary Engagement Activities

The auditor shall undertake the following activities at the beginning of the current audit engagement:

  • Performing procedures required by ISA 220 regarding the continuance of the client relationship and the specific audit engagement … Read more

Planning Activities

  1. The auditor shall establish an overall audit strategy that sets the scope, timing and direction of the audit, and that guides the development of the audit plan … Read more


The auditor shall include in the audit documentation:

  1. The overall audit strategy;
  2. The audit plan; and Read more

Additional Considerations in Initial Audit Engagements

The auditor shall undertake the following activities prior to starting an initial audit: Read more

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