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 would be required for the audit process. The audit program classifies the work of junior staff which helps to complete the audit task without leaving any points. The audit program is prepared all the programs, nature and size of the business, internal check, and internal control. The responsibilities of the entire audit team would be laid down in the Audit Programme in order to carry out different tasks.
Following points should be included in an audit program:
(a) Detail information of works of all the junior staff like an audit of bank/cash book, purchase book, sales book, etc.
(b) The auditor should prepare an audit program considering the nature of the client. The framework should explain the audit’s objectives, its scope, and its timeline.
(c) A separate list of work assigned to an assistant should be prepared by the auditor. Thus, programs enhance the accountability of the audit team and its members for the work performed by them.
(d) The audit program should fix the time period to complete jib assigned to the assistants. The minimum essential work to be performed is the Standard Programme.
(e) An assistant should sign after the completion of his/her job. It helps the auditor in checking the status of audit work, its progress, how much it is left for performance while conducting the audit.