Regardless of the process used to reach these decisions in a particular SAI, the considerations that should underlie them remain the same. Thus, whether a process is centralised or decentralised a similar approach is necessary, with a similar consideration of all the relevant factors throughout the SAI. These should be fully recorded and documented, particularly the necessary discussions and decisions on audit risk, materiality and sensitivity, whatever management process is consistently applied. SAIs should also recognise that the audit programme for the year (or other programming period) cannot be static. Circumstances change and.
