This audit planning flowchart depicts a critical audit area primarily performed at the beginning of the audit process to ensure that important areas receive appropriate attention, potential problems are identified promptly, work is completed expeditiously, and then work is properly done coordinated. Audit planning refers to developing a general strategy and a detailed approach for the audit's expected nature, timing, and scope. This audit planning flowchart shows how the auditor intends to conduct the audit efficiently and on time. An audit plan is a comprehensive plan that must be followed when conducting an audit. It assists the auditor in obtaining appropriate evidence for the circumstances, keeping audit costs reasonable, and avoiding misunderstandings with the client.