Answer Posted / gration
The audit is a complex engagement that has many steps,
starting off with a pre-audit where the audit team performs
an assessment of the level of risk involved. Once they have
a clear understanding, the next step is to plan the audit.
The planning process involves brainstorming and sharing
ideas among the audit members. It also involves
understanding the client's business environment, identifying
the sources of information, and developing the audit strategy.
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