olemus
ISO 19011:
auditiks vajalike tegevuste ja korra kirjeldus
=
description of the activities and arrangements for an audit

ülevaateid
https://en.wikipedia.org/wiki/Audit_plan

http://www.wisegeek.org/what-is-an-audit-plan.htm

https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-c-00300.pdf

näiteid
https://www.examples.com/business/audit-plan.html