During which phase of an audit is the audit scope defined?

The audit scope is defined during the planning phase of an audit. This phase is critical because it establishes the objectives, boundaries, and specific areas of focus for the audit. By defining the scope early on, auditors can ensure that they gather relevant information and evidence that pertains directly to the objectives of the audit. This step also involves risk assessment, identifying the resources needed, and determining the timeline for the audit.

In contrast, the fieldwork phase is where the actual auditing activities take place, focusing on data collection and analysis based on the predetermined scope. The reporting phase involves summarizing the findings and communicating results to stakeholders, while the closure phase consists of wrapping up the audit process and ensuring that all recommendations are followed up. Thus, the planning phase is key for setting a solid foundation for the entire audit process, making it the time when the audit scope is clearly defined.