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Planning a financial statement audit presents a significant challenge for independent certified public accountants, given its complexity and regulatory requirements. The research entitled "Planning a Financial Audit Program: Focused on International Standards on Auditing" aims to design a financial audit program based on International Standards on Auditing (ISAs) to ensure sufficient and appropriate evidence for issuing an opinion on the fair presentation of financial statements. A quantitative approach was employed, with a non-experimental, descriptive, and field-based design, supported by documentary research. The population included 56 audit firms across 11 corregimientos in Panama, and a purposive sample of 25 firms was selected based on accessibility and willingness to participate. Data was collected via a 10-item structured questionnaire with four-option scales, administered to practitioners, and analyzed using descriptive statistics. The results indicate that most auditors apply standardized procedures that ensure accounting transparency. However, there are opportunities for improvement regarding costs, execution times, and documentary consistency. The study proposes training in ISAs, incorporating technological tools, and standardizing operations.
