The audit should be performed in accordance with the approved plan. However, the planning process does not end with the start of the execution phase. Rather, as implementation of the audit proceeds, unanticipated circumstances will often require that the plan be modified. Such changes should be documented, along with the reasons for them. If any changes alter significantly the methodology of the audit or the time or other resources required to carry it out, those changes should be reviewed and approved by the official, if any, who approved the original plan. Such approvals should be.
