Accounting

An investigation is the act of detail examination of activities so as to achieve certain objectives. Especially, an investigation is made in suspected places. An…

The audit program is a detailed program that helps to guide and control the junior staff. It would contain the various steps and procedures that…

Audit Program is the list of steps, that is to be followed by audit staff to obtain sufficient audit evidence. An auditor prepares a plan…

The objective of an audit is to express an opinion on financial statements. When developing an audit program, the internal auditor and its associated audit…

Properly developed audit program helps the auditor to know the progress of work and judge the efficiency of staffs. It is useful and suitable for…

An audit program is a set of directions that the auditor and its team members need to follow for the proper execution of the audit.…

An audit program that can be changed as per the time need, nature of business is known as a flexible audit program. It also called…

Flexible Audit Program An audit program that can be changed as per the need, time, nature of business and auditing standard is known as a…

An audit program that can not be changed during the course of audit is known as a fixed audit program. It guides the audit personnel…

Fixed Audit Program gives complete coverage of audit work that can be performed by the audit staff. Thus, an auditor prepares an audit program according…

Fixed Audit Program Generally, the auditor prepares audit programs on the suggestions and recommendations of assistant staffs but such program can not be changed during…

The audit note book is usually a bound note book in which a large variety of matters observed during the course of an audit are…