The following approach is distributed with the program: Financial
Statement Audit Approach (FSAA).
Engagement risk assessment
Audit strategy and planning
Financial analyses
Disclosure reviewing
Reporting and many more
The audit approach is organised into sections, each one of which is
related to the different stages of the audit engagement. The auditor is
guided throughout their work so as to ensure that nothing will be
missed. The idea of all sections is to assist the auditor to conduct
what is required in a quick and effortless manner, at the same time
adhering to the ISAs procedures.