The document outlines an audit programme that includes setting out the nature, timing, and extent of planned audit procedures to implement the overall audit plan. The programme serves as instructions for assistants and to control and record the proper execution of work. It also includes audit objectives for each area and a time budget. The audit programme should include the client name, audit dates, duration, accounting and internal control systems, previous auditor's report, and examination of key books like cash, sales, purchases, bills, and ledger accounts.

1. AUDIT
PROGRAMME
BY
Atta-ur-Rahman Arif

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