What should the audit plan define?

The audit plan is a critical document that outlines the specific details of each individual audit. It serves as a roadmap for the audit process and includes aspects such as the scope, objectives, and criteria of the audit, as well as the resources required and the schedule for the audit activities. By detailing the unique elements of an audit, the plan ensures systematic planning and execution, allowing auditors to prepare adequately and comprehend the context and specifics of what will be examined.

In contrast, while defining goals is an important aspect of an audit, the overarching goals generally guide the development of the audit plan rather than being the sole focus within it. The number of auditors required and the types of audit methods are relevant considerations, but they fall under the details of how the audit will be carried out rather than the core contents that the audit plan explicitly defines. Hence, while these factors are certainly important, they do not encapsulate the comprehensive detailing intended by the audit plan.