Abstract
The basic requirements for generating an audit plan are set out and the timing of the planning activities reviewed.
The importance of the plan and the results of it being ignored are also stated, while the need for flexibility is reviewed.
The contents of the audit plan are broken down into the categories of tangible and intangible items. Manpower, documents and finance are examples of the tangible kind, while the intangibles will be time schedules, team selection criteria etc.
We take a look at those involved in the plan and the plan content. A suggested model of plan contents is given.
This chapter also discusses the pros and cons of pre-announced and surprise audits.
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© 1993 Springer Science+Business Media Dordrecht
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Mills, D. (1993). The audit plan. In: Quality Auditing. Springer, Dordrecht. https://doi.org/10.1007/978-94-011-0697-9_9
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DOI: https://doi.org/10.1007/978-94-011-0697-9_9
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-010-4300-7
Online ISBN: 978-94-011-0697-9
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