The planning stage in the financial audit
DOI:
https://doi.org/10.36958/sep.v8i1.332Keywords:
planning, auditing, risks, resources, efficiencyAbstract
OBJECTIVE: to analyze the planning stage of financial auditing, highlighting its importance in ensuring the effectiveness and efficiency of the audit process. METHOD: a bibliographic review was conducted using academic databases such as Google Scholar and Scielo. 25 articles published between 2018 and 2024 were verified, of which 9 were used. Inclusion criteria were applied such as theoretical relevance, timeliness, and scientific rigor. Exclusion criteria included outdated information, lack of relevance to the topic, or lack of academic rigor. RESULTS: the objectives of planning, risk identification, and preliminary assessment, as well as the implementation of the work plan and resource allocation, were investigated. It was identified that adequate planning not only minimizes risks, but also improves resource allocation and communication between auditors and the entity’s management. Thus, it is concluded that risk identification and preliminary assessment are essential for focusing the auditor’s work on critical areas. CONCLUSION: a well-structured work plan, accompanied by efficient resource allocation, is essential for improvement and effectiveness in financial auditing. This study provides a solid foundation for the continuous improvement of audit practices in the public sector, highlighting the importance of rigorous planning.
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References
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