Audit Program:

An audit program sets out the nature, timing, and extent of planned audit procedures required to implement the overall audit plan. Audit program serves as a set of instructions to assistants involved in the audit and as a means to control the proper execution of the work. The assistants sign off each step of audit program when it is completed and record hours consumed for each step. The program also provides a checklist to ensure that essential audit procedures in verification are not overlooked.

Audit program may also contain the audit objectives for each area and a time budget in which hours are budgeted for the various audit areas or procedures.

Following things are considered for audit program:
Ø Specific assessment of inherent and control risks
Ø Required level of assurance to be provided by substantive procedures
Ø The timing of tests of controls and substantive procedures
Ø The coordination any assistance expected from the entity
Ø The availability of assistants and the involvement of other auditors or experts
Ø Etc.


Format of audit program and its contents vary from item to item. However; some formats for “Cash” and “Surplus on revaluation of Fixed Assets” are attached here for your convenience.




A link for more examples:

http://www.dcaa.mil/standardguidance.htm

Regards

Attached Files

	audit program for cash.zip (27.6 KB, 31 views)
	cash2.txt (12.0 KB, 6485 views)
	AP-SURPLUS_ON_REVALUATION_OF_FIXED_ASSETS.zip (100.5 KB, 33 views)

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