Auditor

Planning

Define scope, risk focus, and the plan before fieldwork.

Flowchart

flowchart TD
  A[Open Planning] --> B[Select engagement]
  B --> C[Set scope & risk areas]
  C --> D[Assign plan steps]
  D --> E[Ready for Data Collection]

Flowchart: Planning workflow flowchart for Auditor. Enable JavaScript to view the interactive diagram, or follow the numbered steps below.

Steps

Open Planning with the target engagement in context.
Confirm scope, period, and material risk areas for the audit.
Capture planning steps and ownership so the team knows what comes next.
Link planning outputs to the evidence you will request later.
Proceed to Data Collection when the plan is agreed.