HMASAR6200 - Audit Process - PERCET: How is the information gained from the preparation used to plan the audit?

Once the preparation is finished, officers should have a good picture of:

• The commercial practice appropriate to the trader
• The perceived risk areas
• Any individual risks of particular concern
• Any areas of concern
• Any other indicators of non-compliance that have been identified.

The above information will help structure the proposed interview questions and audit tasks.