An Audit programme is predetermined detailed plan of auditing work to be performed, specifying the procedure to be followed in verification of each item in the financial statement,allocation of the audit staff and the time framed to be allowed in conducting audit.
The audit programme also contains the audit objectives for each area of work to be performed.Thus, an audit programmes is written plan for conduct of an audit specifying what work to be done, when to be done and by whom to be done.
The audit programme also contains the audit objectives for each area of work to be performed.Thus, an audit programmes is written plan for conduct of an audit specifying what work to be done, when to be done and by whom to be done.
