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This Concept Map, created with IHMC CmapTools, has information related to: Audit Process, Accept/Continue engagement prepare Engagement letter, Audit evidence evaluated to form Audit opinion, Audit tests used to gather Audit evidence, Accept/Continue engagement prepare Time budget, Pre-planning activities consult with Predecessor auditor (if new engagement), Pre-planning activities followed by Audit planning, Predecessor auditor (if new engagement) decide to Accept/Continue engagement, Audit Process begins with Pre-planning activities, Accept/Continue engagement prepare Staffing assignment, Audit opinion included in Auditor's report, Audit planning which dictates Audit tests