1. Determine & agree the scope of the audit with management: Planning
2. Assess whether the passwords to update the master database are changed periodically: Fieldwork
3. Review & evaluate the engagement team's judgement on materiality & significant risk: Completion
4. Confirm timing of meeting with the client's key personnel comprising information systems manager & internal audit manager: Planning
5. Search for unrecorded liabilities: Fieldwork
6. Determine if the client internal control structure has been clearly understood, relevant controls tested & the work done properly documented: Fieldwork
7. Understand management's expectation in areas of particular concerns to them: Planning
8. Confirm existence & ownership of delivery vans through examination of registration documents & log cards: Fieldwork
9. Ensure all items in the audit working papers are cross-referenced: Fieldwork
10. Analyse client's SWOT: Planning
11. Request the client to sign the letter of representation: Completion

question:

based on the points above, explain each point why they fall under the audit stage of planning, fieldwork and completion