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nikhil sharma asked 5 years ago

sir , kya auditor overall planning ke time par nature time and extent of audit procedure design karta hai ???

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RaviRavi Staff answered 5 years ago

NTE is decided at “Audit Plan” Level
Overall Planning = Overall Audit Strategy = Broad Plan & Deciding important factors such as Materiality Etc
Audit Plan = Audit Programme = Detailed Step by Step Instruction of what should be done is decided here. SO NTE is decided at audit plan level