Dallu, Abdhallah Mambo2022-01-252022-01-252020-05-01https://repo.umma.ac.ke/handle/123456789/61Effective audit planning will focus the auditor’s attention on key areas of the audit and ensure that sufficient resources are allocated to the engagement. Planning should result in an audit that is well directed and supervised and ultimately good planning will reduce audit risk. This article summarises the main requirements and guidance contained in ISA 300, Planning an Audit of Financial StatementsenAuditFinancial statementsArticle