ISA300-Planning an Audit of Financial Statements I am Ashis Agarwal from Team NGOenabler and today I am kick-starting a series of videos on international auditing standards which are relevant in the context of NGOs audit, be it statutory or tax audit or any project audit mandates by the donor agency. First and foremost what is required to begin an audit. Yes friends I suppose you guessed it right – it’s audit planning and this is what exactly our today’s discussion is on. Today we are going to discuss ISA 300 which talks about Planning an audit of financial statements. This ISA has been written in the context of recurring audits and was made effective from 15th December, 2009 International Audit Standards-Planning An Audit of Financial Statements Planning an audit of financial statements in International Auditing Standards Audit documentation