T he auditor's opinion on the financial statements of his clients should be dated as of the date of

Audit planning includes the need to consider prior to the auditor's identification

and

assessment of the risks of material misstatement the following matters exce

pt

a. The analytical procedures to the applied as risk assessment procedure

b. Obtaining a general understanding of the legal and regulatory framework applicab

le to

the entity

c. The determination of materiality

d. The outright exclusion of experts as part of the audit team