You are required to read the following statement carefully, and then, discuss the factors behind the statement content, stating examples of how this content can be implemented:

"Auditors develop overall audit plans to ensure that they obtain sufficient appropriate audit evidence. The timing and extent of audit procedures auditors use is a matter of professional judgement, which depends upon a number of factors".

You are required to read the following statement carefully, and then discuss the factors behind the statement content, stating examples of how this content can be implemented Auditors develop overall audit plans to ensure that they obtain sufficient appropriate audit evidence. The timing and extent of dit procedures anditons weiss matter of professional judgement, which depends upon a number of factors