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Dictionary by pitch.dog
Audit, assurance & evidence · Core

Audit plan

Also called: audit strategy

ELI5

A document that explains audit objectives, scope, timing, resources and approach.

Used in conversation

“Which version of audit plan should the board treat as current?”

Definition

A document describing audit objectives, scope, timing, resources and approach.

Here “Audit plan” means: A document describing audit objectives, scope, timing, resources and approach.

Pitch context

You will see “Audit plan” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches audit, assurance & evidence.

Why it matters: In audit, assurance & evidence, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

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Sources & evidence · 5

Direct term-level sources and supporting source families.