Downloaded 166 times
Uploaded byKumandan
PPTX, PDF9,381 views
Audit programme
An audit programme outlines the guidelines and specifics for conducting an audit, including the audit objectives, location, timing, and procedures. It is developed after understanding the client's business by determining audit strategies and preparing a checklist. The advantages of an audit programme are that it provides instructions, divides work responsibilities, and facilitates supervision, future planning, and efficient audits. However, audit programmes can also lead to rigid and mechanical work, as well as a lack of flexibility and initiative.
In this document
Powered by AI
An overview of audit programmes, including their meaning, processes, advantages, and disadvantages.
More Related Content
![AUDIT REPORT [ AUDITING ]](https://cdn.slidesharecdn.com/ss_thumbnails/auditingtypesofauditreport-210303052610-thumbnail.jpg?width=640&height=640&fit=bounds)
What's hot
Viewers also liked
Similar to Audit programme
Audit programme
- 1. AUDIT PROGRAMME PRINCIPLESAND PRACTICES OF AUDITING
- 2. MEANING • AnAudit Programme is conducted at the beginning of Audit process. An Audit Programme/Plan is the specific guideline to be followed when conducting an Audit.
- 3. AUDIT PROGRAMME SPECIFICSCERTAIN THINGS 1. what are the audit objectives? 2. Where will the audit be done? 3. When will the audit occur? 4. How will the Audit be done?
- 4. PROCESS OF AUDITPROGRAMME 1. Knowledge of Clients’ Business 2. Development of audit strategies or overall plan 3. Preparation of Audit Programme
- 5. ADVANTAGES OF AUDITPROGAMMRE 1. Instructions 2. Check List 3. Division of Work 4. Supervision 5. Fixing responsibilities 6. Acts an evidence 7. Future planning 8. Efficient Audit
- 6. DISADVANTAGES OF AUDITPROGRAMME 1. Rigidity 2.Mechanical work 3. Lack of initiative 4. False sense of security 5. Lack of suitability