Audit- Quality v Efficiency - Key Points
- Pre-audit preparation – is your client ready and can you act for them?
- Staff and partner allocation – round pegs and square holes?
- Planning the audit – why it’s important not to skimp on this
- Performing the audit – don’t forget time to coach more junior staff
- Audit testing – guarding against over-auditing
- Audit documentation – what to document and what not to
- Review of the file – making this efficient
- Next steps – how to implement the above
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