With the ever-increasing requirements being placed on auditors, and heightened scrutiny on the profession, it can sometimes feel impossible to carry out an audit that is both compliant and efficient. This challenge can be compounded by methodologies and software necessarily designed to cater for a broad range of audit clients. This session will concentrate on areas where a clear understanding of the requirements can help teams to focus on the aspects that really matter for a particular client and ensure that time is spent in the right areas. Specific areas covered include:

• Getting the most out of planning
• The role of the team discussion
• Risk assessment and links to the fieldwork
• Approaches to testing and gauging how much is enough
• Escaping the void at completion