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The audit planning process includes several procedures.Firstly, it is important to understand the client's business, including financing, legal framework, government norms, investments, accounting policies, business risk, and financial risk.Then, they should create an audit strategies or an overall plan (who, when and how).


Original text

The audit planning process includes several procedures. Firstly, it is important to understand the client's business, including financing, legal framework, government norms, investments, accounting policies, business risk, and financial risk. Then, they should create an audit strategies or an overall plan (who, when and how). At last, an audit programmer should be prepared that's why The directors have given couple of reason stating that the Abdul Plc has issued bonds with attractive interest rate to start a new project on manufacturing a new product and This project is expected to be commenced mid-September 2021. The loan sanctioned in early October 2020.


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