MEANING OF AUDIT PROGRAMME
The preparation of an audit programme is an important part of Audit Planning. Audit programme is a written plan wherein a complete outline of audit work is recorded. An auditor commences his audit work on the basis of the outline, i.e., Audit Programme. This outline is prepared well in advance by the auditor.
Just as Civil Engineer prepares a plan for the construction of a Dam and then all work is done according to the plan in a systematic manner to get success, similarly, an auditor also prepares the outline of audit work and on that basis distributes the work among his staff in order to complete the audit work in a systematic and satisfactory manner. This is called the Audit Programme.
To sum up, An Audit Programme is a written scheme (the plan of
action) designed by the auditor, to see that all the books of accounts have
been audited properly, the work is over in time, and there is uniformity in the
audit work. Every person entrusted with part of the audit work has to put
his signature on the part of the work completed by him.
OBJECTIVES OF AUDIT PROGRAMME
An Audit Programme is prepared with the following objectives:
- To ensure that the work is performed in a proper and orderly manner;
- To maintain a close guard and vigil over the performance of the audit staff and the audit work done by them.
- To fix up responsibility on the individual staff members for the work done by them;
- To find out the lapses and shortcomings in the distribution of the work and to take up a corrective action in time;
- To have a written record for future guidance as to the preparation of action-plan for commencing audit work.
