As the last step before distributing an audit plan, an auditor should have the plan

Question

Quizplus · Accepted Answer

The auditor should have the audit plan approved by the client before distributing it. This ensures that the client understands the scope, objectives, and methodology of the audit and agrees to provide the necessary access to information and personnel. It also helps to establish a good working relationship between the auditor and the client. Approval by the auditee or auditee management may not be necessary or appropriate, as they may not have sufficient knowledge of audit standards and practices to evaluate the plan. Review by the organization to be audited may be helpful in some cases, but it is not essential to the audit process.

As the Last Step Before Distributing an Audit Plan, an Auditor