Assessing the Role of Audit Planning Quality in Enhancing Efficiency and Detection Capability
Posted: Aug 13, 2022
Abstract
The contemporary financial landscape is characterized by increasing complexity, digital transformation, and evolving regulatory requirements, creating unprecedented challenges for audit professionals. Traditional audit planning methodologies, while foundational to the profession, often struggle to adapt to the dynamic nature of modern business environments. The quality of audit planning has emerged as a critical determinant of audit effectiveness, yet existing frameworks for assessing planning quality remain largely qualitative and subjective. This research addresses this gap by developing a novel computational framework that quantitatively evaluates audit planning quality and establishes its direct relationship with audit efficiency and detection capability.
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