• The auditor might commence detailed testing before completing the planning work hence
resulting in omissions, unnecessary work and misunderstandings with a client.
• Inadequate documentation where the documentation required before commencement of
an audit are inadequate, the planning process will not be successful.
• Lack of a proper understanding of the client's business understanding the nature of the
business of a client is important.
Kavungya answered the question on May 14, 2019 at 12:47
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