An audit programme is a written set of instructions describing the audit procedures the team plans to perform for a particular area, such as sales, inventory or trade receivables. It turns an audit objective into specific work that an auditor can carry out and a supervisor can review.
For example, “Test the completeness of sales” states an objective. An audit programme gives the instruction: “Select signed delivery notes for goods delivered before 31 December and trace them to the sales journal to check that all sales that should have been recognised were recorded.” The instruction identifies the documents, the direction of testing and the purpose.
What does an audit programme contain?
| Element | What it tells the audit team |
|---|---|
| Objective and assertion | What the auditor wants to establish, such as whether recorded inventory exists. |
| Nature of the procedure | What the auditor will do and what evidence to examine, such as inspecting goods or obtaining a customer confirmation. |
| Timing and extent | When to perform the work and how many or which items to test, taking account of the assessed risk. |
| Responsibility and documentation | Who performs and reviews the work, when it was completed and where the results and conclusions are recorded. |
An audit programme helps the team allocate work, cover identified risks and monitor completion. As the audit progresses, the team updates the programme if new information changes the risks or the evidence needed.
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