2. INTRODUCTION
Auditor should prepare a written audit
programme setting out the nature,
timing and extent of planned audit
procedures required to implement the
overall audit plan.
It serves as a set of instructions to
assisstants involved in the audit and
as a means to control and record the
proper execution of the work.
3. INTRODUCTION
It may also contain the audit
objectives for each area and a
time budget in which hours are
budgeted for the various audit
areas or procedures.
Auditor would also consider the
timing of tests of control and
substantive procedures.
4. ITEMS OF PROGRAMME
Auditor should include following items
in audit programme:
Name of the client
Audit commencement date
Duration of audit
Accounting system of the client
Internal control system
Previous auditors report
5. ITEMS OF PROGRAMME
Examination of :
Cash book and petty cash book
Sales and sales return books
Purchase and purchase return
books
Bills receivable and bills payable
books
Ledger accounts and other books