Planning
Last updated 18 November 2025
Phases of the assurance process — planning
During the planning phases, the auditor assesses whether the assurance engagement is possible by evaluating:
● what will be audited (the subject matter)
● what it will be audited against (the criteria).
Thorough planning allows the auditor to develop audit procedures for the performing phase.
During this phase, the auditor:
1. builds an understanding of the audited body and environment by:
● performing risk assessment procedures
● performing preliminary analytical procedures
● assessing the audited body's systems, processes and controls
● assessing the suitability of the criteria.
2. sets materiality
3. designs the assurance procedures according to the risks identified during the planning phase
4. prepares an assurance engagement plan
5. discusses information gaps and risks with us or the audited body and addresses gaps.
Learn more
Assurance engagement process
Assurance engagements tell us how confident we can be in the information provided to us.
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