An audit program consists of procedures designed to meet audit objectives and is prepared during the planning stage. Key elements of an audit program include objectives of tests, what constitutes an error, and the population to be covered, with different types of programs that can be utilized. While offering advantages in supervision and consistency, audit programs may also have drawbacks like rigidity and lack of initiative.

1. Introduction
An audit program consists of an appropriate audit
procedure to achieve these audit objectives.
Audit programmes are prepared while planning the
audit. At the planning stage, auditors will need to
prepare audit tests to test the account areas.

2. Audit Program
The audit programmes set out what the
auditor will test in relation to each audit
assertion
The auditor should set out in the audit
programme:
the objective of the test;
what constitutes an error;
the population to be covered.

3. Things to consider while establishing
objectives
• Management priorities
• Commercial and other business intentions
• Characteristics of processes, products, and
projects and any changes to them
• Management system requirements
• Legal and contractual requirements and other
requirements to which the organization is
committed
• Need for supplier evaluation

4. • Needs and expectations of interested parties,
including customers
• Auditee’s level of performance, as reflected in the
occurrence of failures, incidents or customer
complaints
• Risks to the auditee
• Results of previous audits
• Level of maturity of the management system
being audited
• Auditing organization risks

5. TYPES OF
AUDIT
PROGRAM
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6. 1. STANDARD
AUDIT PROGRAM

7. 2. MODIFIED AUDIT
PROGRAM

8. 3. TAILOR MADE
AUDIT PROGRAM

9. 4. AUDIT PROGRAM
WITH CHECK LIST

10. The following items should be included in an audit
programme :
•Name of the client
•Audit commencement of data
•Duration of audit
•Accounting system of the client
•Internal control system
•Previous auditors report

11. •Links planning and execution
•Provides framework for supervision and
accountability
•Helps transfer expertise to junior staff
•Facilitates administrative control

12. Advantages of Audit Programme
Supervision and Distribution and Uniformity of
Work
Basic Instrument for Training
Legal Evidence
Fixation of Responsibility
Several Audits may be controlled
Easy Transfer
Final Review
Useful for Future

13. Disadvantages Of Audit Programme
Disadvanta
ges
Not
Comprehen
sive
Rigidness
No
Initiative
Too
Mechanical
Not
Suitable for
Small
Business
New
Problems
over
Looked