VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 2 · PART 2.3.1

Audit Strategy, Audit Plan and Assertions

Name: Audit Strategy, Audit Plan and Assertions
Uploaded: 2026-11-12T19:50:00+11:00
Duration: 556 s
Description: Explore how an audit is planned: why planning matters, the difference between the overall audit strategy and the detailed audit plan, the two broad approaches to gathering evidence, and the financial statement assertions, which are the language auditors use to say exactly what could be wrong.

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About this video lesson

Explore how an audit is planned: why planning matters, the difference between the overall audit strategy and the detailed audit plan, the two broad approaches to gathering evidence, and the financial statement assertions, which are the language auditors use to say exactly what could be wrong.

Study files for this lecture

PDFAudit strategy, audit plan and assertions

PNGStrategy and plan side by side

PNGThe assertions in two groups

PNGThe direction of testing

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