In general you can refer to audit cycle to get overall understanding of what is involved in audit. There should be a graph in textbook.
risk assessment take place even at the very first point of contact with audit client, i.e. to satisfy the pre-condition of audit engagement, e.g. due diligence procedures to determine whether to accept the engagement, this certainly involve risk assessment, which is also taken place throughout audit process, because auditor are expected to maintain professional scepticism recognising that circumstances might exist that may cause the financial statements to be materially misstated in the whole audit process.
audit plan certain can take place at the end of one audit, e.g. you audited a client on 31 Dec 2000, at the end of that audit, you may plan to further interim or final audit for 2001, and in your 2001 audit, you will certainly refer to audit evidences collected in 2000 audit working paper, i.e. you have to prepare in advance for 2001. anyway, audit plan can be changed throughout entired audit to reflect the changes in your finding and response to your assessment.
Plan the audit
Assess risk of material misstatement
Respond to risk
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