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Definition of "Audit Plan" |
Audit plan is a vital area of the audit primarily conducted at the beginning of audit process to ensure that appropriate attention is devoted to important areas, potential problems are promptly identified, work is completed expeditiously and work is properly coordinated. "Audit plan" means developing a general strategy and a detailed approach for the expected nature, timing and extent of the audit. The audit plan to perform the audit in an efficient and timely manner. |
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