编制审计计划 meaning in English
planning for audit
Examples
- In planning phase , it is necessary to examine the elementary things of audit object , such as the concerned policies and intentions , main activities , and work out the audit plan according to them . in conducting phase , auditors acquire audit evidences to sustain auditor ' s opinions
初步调查就是要了解被审计单位及其政策和目标、主要业务活动、主要资源、影响绩效的主要风险等，然后根据初步调查结果，编制审计计划，即确定审计目标、审计范围和为实现审计目标而采取的审计方法和审计程序等。