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(5 <br />Best Practices <br />Best Practices Checklist <br />for Audit Planning <br />Review generally accepted government auditing standards <br />and understand /document how and which standards will <br />be applied during the assignment <br />Provide high quality, timely, and documented planning <br />phase output reviews <br />Ensure everyone involved in the assignment understands <br />and agrees with their roles and responsibilities <br />Sequence activities and organize work around expected <br />results <br />Start visualizing potential outputs and outcomes when you <br />start the project <br />97 EGAPP, Inc. <br />Best Practices <br />Best Practices Checklist <br />for Audit Planning <br />Make explicit the linkage between audit objectives and <br />finding elements through sub - objectives <br />Identify potential scope limitations <br />If original data must be collected, design the data <br />collection instrument during the planing phase and pre- <br />test the instrument <br />Link the methodology to the fieldwork program by <br />specifying the evidence to be collected and analyzed to <br />complete preliminary findings and answer audit <br />objectives /sub- objectives <br />Consider when the customer needs the information when <br />deciding on a communication product <br />98 � ^""- — EGAPP, Inc. <br />