Home  Journals  International Accounting  45(243) - 2012 December

Role and content of pre-planning audit

Available online: 5 December 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article the traditional cycle of audit on the basis of allocation of preliminary planning in an independent stage is presented. The content of preliminary planning which includes is characterized: the assessment of the conditions of the formation of registration information, the assessment of the risk connected with the organization of accounting. The conclusions about the possibility of further cooperation with the client on the basis of a preliminary estimate of accounting are formulated.

Keywords: risk-oriented audits, audit risk, pre-planning audit, auditor's preliminary report, organization of accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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