What must be documented and confirmed in writing during audit planning?

During audit planning, it is essential to document and confirm in writing the scope of the audit, typically outlined in an engagement letter. This engagement letter serves as a formal agreement between the auditor and the organization, providing clarity on the specific areas, objectives, and responsibilities involved in the audit. By documenting the scope in writing, the auditor and the client establish a mutual understanding and align expectations, which helps prevent misunderstandings or disputes later in the audit process.

Having a documented scope is particularly crucial for effective audit planning as it ensures that all key stakeholders are aware of what will be covered, thereby promoting transparency and accountability. This practice also aids in resource allocation and time management, as the auditor can focus on the areas identified in the scope without deviating into unrelated territories.

Other options, while they may be relevant to the audit process, do not serve the same foundational function as confirming the scope in writing.