Tuesday 27 December 2011

Section 4: Plan Engagements

This section focuses on the engagement planning process. We consider the:

  • Preliminary communication with the engagement client
  • Preliminary survey of the area of engagement
  • Detailed risk assessment of the engagement efforts
  • Engagement objectives and scope
  • Criteria for assurance engagements
  • Potential for fraud
  • Engagement procedures
  • Level of staff and resources required
  • Engagement planning and supervision requirements
  • Engagement work program

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