9 November 2026 · Audit Fundamentals and the Interview Process
The interviewer asks
Why is planning done first, and what decisions are made in it?
Say your answer out loud first, then open the model answer.
Show the model answer
Because everything else depends on it. In planning I understand the business and its environment, assess the risks, set materiality and design the approach, so the work goes where the risk is. Without it the team would test blindly and waste time or miss what matters. Planning is not final, though: I revisit it as new information arrives during the audit.
What the interviewer listens for
Understand business, assess risk, set materiality
Directs effort to where risk is
Revisited as information arrives
Audit Fundamentals and the Interview Process · INT.UF.2.b: Walk through the stages of an audit engagement and work out a simple timetable against a deadline.
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