The factors an auditor is likely to consider when determining the types and timing of audit procedures is impacted by a number of different factors

The factors an auditor is likely to consider when determining the types and timing of audit procedures is impacted by a number of different factors first the availability to obtain different evidence, the cost associated with some of the procedures and how effective is the company internals control, and the inherent risk factors. The timing of the audit is influence by the effectiveness of the company internal controls, how soon the client needs the audit to be completed, when the audit evidence will be more effective and when the audit members will available to perform the audit.