Engagement Planning (50%) Determine engagement objectives and scope May include but is not limited to: Recognize how to apply Topical Requirements when determining objectives and scope Recognize elements to be considered in the development of engagement objectives, including regulatory requirements; the organization’s strategy and objectives; governance, risk management, and control processes; risk appetite and tolerance; internal policies; previous audit reports; work of other assurance providers; and whether the engagement is intended to provide assurance or advisory services Identify and document relevant scope limitations during planning Evaluate approaches for managing and documenting stakeholder requests Identify effective methods for addressing changes in objectives and scope