Before one starts a battle, the first thing he does is to sketch out
             a strategic plan, as well as the tactical means that will make this plan
             possible. Similarly, before starting the actual audit engagement, an
             Indeed, a good auditor will develop an overall strategy, make sure
             that factors such as "the size and complexity of the client, the experience
             with the client, and knowledge of the industry"[1]. It is also important
             that the present auditor, before starting his engagement, receives papers
             from the previous auditor, as well as facts and information about the
             company he is about to start auditing. Engagement planning is also about
             making sure one knows the analytical procedures he will be using and about
             writing out a day- to- day program with the activities, a program that will
             be respected throughout the engagement.
             If we start with a definition of analytical procedures, we will be
             able to easier identify the motives for which they are used during
             engagement planning. As such, these are "evaluation tools that can greatly
             enhance the efficiency of financial statement reviews"[2]. In the planning
             phase, they come in handy for the auditor so that he can plan the "nature,
             timing and extent"[3] of the audit processes that are to come.
             As for internal control and audit objective, it is clear why no audit
             process can start without. The entire process, as any activity for that
             matter, needs to have a goal. The audit objective has a double
             significance. Besides being a goal in itself, it is also a mean and an
             assurance that the auditor will be working so that to achieve that goal to
             http://www.uweb.ucsb.edu/~caeisenh/Tuesday/week%202/tuesday2.htm
             [2] Mancuso, Anthony. Analytical Procedures. On the Internet at
             http://www.nysscpa.org/cpajournal/old/12268860.htm
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