Article 2 the term "audit planning" mentioned herein refers to the overall arrangement of audit assignments and special audit investigations made by audit institutions on a yearly basis.

第二条本规定所称审计项目计划，是指审计机关每年对审计项目和专项审计调查项目作出的统一安排。

youdao

NOTE - Failure of client to provide timely, complete information to facilitate audit planning is a nonconformance to TS Rules Clause 5.7.1.

注：客户未能及时的提交审核策划所需要的完整信息，是一个背离TS导则5.7.1要求的不符合。

youdao

Barbara Hurst of Audit Scotland acknowledged good planning was essential but noted: "the data to underpin modelling is not good enough", and there was a need to break out of silos in planning: "It is not just about looking at the social care budget in isolation from the health budget and the housing budget".

BBC: Finance Committee 1

The plan came about after a report by Stephen Taylor, the former director with the UK Audit Commission, recommended introducing "a more robust strategic planning process" in Alderney.

BBC: States of Alderney prepares a strategic plan