The annual financial situations are represented by a set of documents (situations) that are meant to be a structured representation of the financial position, of the performances, of the modification of the financial position, of the treasury flows and of the way of administration of the ressources of the entity that regards the closed financial exercise. The plannification of an audit supposes the settlement of the general strategy of audit for the engagement and the elaboration of an audit plan in order to reduce the a udit risk at an acceptably low level. The aim of this international audit standard (ISA) is to establish rules and to offer reccomendations regarding the aspects and the activities that are applicable for the planification of an audit of the financial situ ations. The auditor must planify the audit activity in such a manner that the audit activity should be developped in the most efficient way. The adequate planification comes to support and to ensure the efficiency of an audit activity, the identification of the possible issues and their solutions in due time and that the audit engagement is organized and managed adequately for it to be efficient in an effective manner.