The basic audit plan provides guidance for performing each (recurring) audit.
On an annual basis this plan lays out the basic common policies for all audits, and, for each audit defines the auditees, audit subjects, audit period, timing for publication of audit results, and such.
This plan notes the schedules and programs under which the Audit and Inspection Commissioners will perform each audit so that they may obtain all the evidence and documentation necessary to publish the results of the audit.
