What is Audit Programme? Point out the meaning and nature of Audit Programme


Definition:
Audit programme may be defined as the auditor’s plan of action indicating the work to be accomplished, the audit tests and procedures to be followed, the persons responsible for the accomplishment of the work, and the time within which the work is to be accomplished.

Some Authoritative Definitions
  • “An Audit programme is a detailed plan of the auditing work to be performed, specially the procedures to be followed in verification of each item in the financial statements and giving the estimated time required”.
  • An audit programme is a flexible planned procedure of examination.
Meaning & Nature of the Audit Programme
Audit programme consists of a set of detailed guiding points or instructions describing the nature, timing and extent of the audit procedures required to implement the overall audit plan. It is a description, memorandum, outline or written scheme designed to identify the work to be done. It is the auditor’s plan indicating the work to be accomplished, the audit tests and procedures to be followed, the persons responsible for the accomplishment of the work, and the time within which the work is to be accomplished. The audit programme includes audit objectives for each area. The level of detail in the audit programme depends upon the complexity of audit.

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