Variations on the Theme
Audit work must be consistent; this continues to be an expected deliverable. There also needs to be strong consideration, though, for continually introducing variations on the audit theme - especially to enhance the quality of the effort and results.
The auditor should vary what will be tested/analyzed, along with how and/or when it will be done so that a stale pattern is not established. This unpredictability improves both the prevention and detection aspects of the audit, and is a positive move toward excellent coverage.
The auditor should be willing to discuss this matter with the audit service recipient in terms showing the variability approach, while understandably restricting disclosing the specifics of the individual testing and analysis.