I have been told to break my audit procedures out throughout the year for 2005 for each functional audit that I now perform. During 2004 I would audit each area one time during the year and perform all the audit procedures. Does anyone have an audit plan and procedures that breaks out audit procedures throughout the year instead of performing them all at once?

Can you be a little more clear? I may be able to help you but I'm a little confused by what you are asking. Give me an example.