The article delves into the intricacies of Audit Strategy and Audit Plan in alignment with International Standard on Auditing 300. It emphasizes the importance of continual updates and revisions to these foundational components throughout the audit process. Notably, it explores the significance of documentation in capturing alterations arising from unforeseen events or evolving circumstances during the audit. The discussion underscores that clear and comprehensive documentation is pivotal in embodying critical decisions guiding audit conduct. Furthermore, the article elucidates that while diverse methods exist for documenting audit strategies and plans, the essence lies in their ability to effectively reflect the evolving audit processes. It emphasizes the imperative role of supervision, review, and inspection, as stipulated in International Standards on Auditing 300, in ensuring the quality and accuracy of audit execution. In summary, the article accentuates that Audit Reassessment is a dynamic process that goes beyond risk evaluation and business comprehension, necessitating continuous adjustments to adapt to changing audit conditions. Adhering to International Standard on Auditing 300 is fundamental in constructing and amending audit strategies and plans.