Audit process

The audit process is the series of steps followed by an auditor in order to conduct an audit engagement with a client. The exact steps followed will depend on the nature of the audit engagement, but typically follow these general steps:

  1. Request general information from the client.
  2. Understand the operating environment of the client.
  3. Prepare an audit plan.
  4. Conduct fieldwork.
  5. Review the audit results.
  6. Draft an audit report.
  7. Communicate the audit results to the client in a closing meeting.