Aditi Sharmaaditi sharma asked 2 years ago
1 Answers
Auditaudit Staff answered 1 year ago

SA 300 uses only 2 words
Audit Strategy Audit Plan
in desi old aged theory they use words
Overall Plan — Just like Audit Strategy of SA 300
Audit Programme — Just like Audit Plan of SA 300
Audit Planning can be considered as the whole process of planning
First Audit Strategy / Overall Audit Plan<br />Then Audit Plan / Programme
and then updation of plan throughout the audit as and when required.

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