An audit planning system enables users to plan effective audits by identifying audit units having potentially large impacts and risks on an enterprise and enabling users to select audit units to include in audits based on a variety of different criteria. The audit planning system displays the audit units of the enterprise and a visual indicator of the impact and risk associated with each audit unit. The audit planning system enables users to select the displayed audit units to plan an audit. The audit planning system may display audit units in an impacted financial statement, a tree map, a graph, and/or a table. The audit planning system may sort and/or display audit units with visual indicators specifying associated risks, impacts, materiality values, exposures, coverages, and/or audit costs. The audit planning system can further display visual indications of the changes in audit units' associated attributes over time.