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Program Audit Form Attainment Company

Program Audit Form Attainment Company

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insight into auditing what is audit program audit program is a detailed plan of work which constitutes set of techniques and procedures prepared by the auditor to carry out the audit audit program is prepared by the auditor prior to commencement of audit to obtain sufficient evidence it defines nature timing and extent of audit procedures to be followed by the audit team members as we discussed earlier audit program defines nature timing and extent of audit procedure in this regards nature means what type of audit procedure to be applied and how to apply it timing means when to apply the ordered procedures in some cases audit procedures need to apply at specific time and date for example physical verification of cash or inventory should be done at the year end extend means to what percentage of transactions should be covered during the audit audit program is prepared by the auditor prior to commencement of audit however auditor reviews prevailing circumstances during the execution of a

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