Auditing Standard AU-C 300: Planning an Audit

Planning an Audit
Today the topic of our podcast is Auditing Standard AU-C 300, which discusses Audit Planning.  We’ll answer such questions as, Who is involved in planning an audit?  What are they doing?  What has to be documented?

To provide background to our conversation, we’ll relate the discussion to AU-C 200, which discusses the objectives and conduct of an audit.

View the text of clarified auditing standard AU-C 300.