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Introduction to audit planning and controlling under International Audit standards The course is designed for staff with at least two years' accountancy and audit experience. The course looks at the audit planning required under International Audit Standards. The course draws its contents from: What an audit plan is – Developing an audit plan – The audit briefing document – Setting budgets – Briefing staff – International Audit Standards – Developing the audit programmes – Audit materiality – Identifying risk and reacting to it. Planning the file review – How to document and record evidence – Reporting findings to staff – Supervisory skills – Effect of the review process on junior staff – Reporting findings to partners. The course will include case studies to develop audit skills.