The auditor must plan the audit with professional scepticism, so that it is possible to exercise professional judgement in an objective manner. Practically examine this statement as an auditor.

The auditor must plan the audit with professional scepticism so that it is possible to exercise professional judgement in an objective manner. The application of the professional scepticism enhances the effectiveness of the audit procedures and reduces the risk of the possibilities that the auditor will reach at an inappropriate conclusion when evaluating the results of the audit procedure. The auditor must adhere to the audit plan. This plan may be modified if the circumstances so warrant. The audit plan should be documented including significant changes made during the course of the audit and the reasons of the changes. Audit, whether due to any unexpected change, events, conditions, or evidences obtained or the overall strategy must set out the score, timing and direction and guide the development of more detailed audit plan which must include the following: Introduction to the audit plan Description of the audit fields including the regulatory framework Objective and type of the audit Coverage of the audit places to be visited, period to be covered, control system to be audited Preliminary assessment of the risk Approach of the audit and the procedures to be carried out etc. Identification of materiality in terms of value, nature and context Organisation of audit work, timetable, documentation etc.