What are the points for consideration in audit planning in relation to the audit engagement?

Audit planning requires a high degree of discipline on the part of the auditor. In order to make the planning more meaningful, the auditor should take into consideration the following matters in relation to the audit engagement: Preliminary Work to be done in addition to the real audit work Changes in legislation, accounting or any auditing standards or guidelines Analytical review of available management accounts and other management information that relate to the accounts Changes in the business or management Changes in the accounting system Deadlines established for the submission of audit report Use of Rotational Testing and Verification.