Abstract:

Planning, defined as a general strategy and detailed approach to determine the nature, duration and extent of audit procedures, essential element for success is the engagement of whose responsibility it should be guided by wisdom and care ensuring the efficient running of the mission both in terms of compliance procedures and ensuring compliance with international requirements on quality control standards - ISA 220 respectively ISQC1, but also in terms of time and financial resources should be allocated.

In this article we have proposed, but based on practical experience and study various practices used in planning the audit requirements and International Standards on Auditing, to define a set of rules and ways to follow the auditors proposed planning work concrete.This has been studied a number of specialized papers, which have author comment.