What is the purpose of the audit?
What is the objective of the audit’s conclusions?
What parameters need to be applied to the data to accomplish that purpose?
Where are the data found in the financial or other system?
What is the risk (e.g., in data reliability)?
What does the scope of the source data need to be in order to meet the objective and address risk?
What other information will impact the nature, timing and extent of the procedures to be performed?