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What is ISA 300: Effective Audit Planning Guide about?

This document describes the guidelines for audit planning under International Standard on Auditing 300. It explains that planning requires the involvement of the partner in charge and other key members of the audit team. It also outlines preliminary activities such as assessing independence and establishing the terms of the engagement. Furthermore, planning involves establishing a global audit strategy and developing an audit plan that includes the planned procedures. Finally, the documentation of the plann

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