1) By referrring last year audit file we have to prepare the audit programme.
2) Based on last year mistakes we should note that current year again we have to check those things.
3) Industry related notifications or income tax notifications or companies act notifications or fema notifications applicabe to the company which we are going to be audited, a list has to be jotted.
4) Time plan for completing the audit.
5) Time schedule for distribution work among the audit team.
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