An audit pricing model was modified in order to analyze the association between the extent of audit planning and the total audit effort. The audit quality, or probability that the auditor will discover and report breaches in a client's accounting, is assumed to be equal in all audits and it contains audit effectiveness. If audit effectiveness is a constant than a model which explains the effect of audit planning on total audit effort can be examined for a successful audit. An audit pricing model was modified in order to analyze the association between the extent of audit planning and the total audit effort. The audit quality, or probability that the auditor will discover and report breaches in a client's accounting, is assumed to be equal in all audits and it contains audit effectiveness. If audit effectiveness is a constant than a model which explains the effect of audit planning on total audit effort can be examined for a successful audit.