| 信息技术 |
A plan containing the nature, timing and extent of audit procedures to be performed by engagement team members in order to obtain sufficient appropriate audit evidence to form an opinion (Includes the areas to be audited, the type of work planned, the high-level objectives and scope of the work, and topics such as budget, resource allocation, schedule dates, type of report and its intended audience and other general aspects of the work 2. A high-level description of the audit work to be performed in a certain period of time) |
