In designing written audit plans,an auditor should establish specific audit objectives that relate primarily to the

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The audit objectives should relate primarily to the financial statement assertions, which are management's representations about the financial statements. The auditor should design audit procedures to achieve these objectives and provide reasonable assurance that the financial statements are free from material misstatement. The timing of audit procedures and the cost-benefit of gathering techniques may be considered when designing the audit plan, but they should not be the primary focus. The selected audit techniques should also be determined based on the objectives and assertions.

In Designing Written Audit Plans,an Auditor Should Establish Specific Audit