Audit programmes

Notes

Audit programmes

The documentation of the audit plan is a record of the planned nature, timing and extent of risk assessment procedures.

It also serves as a record of the proper planning of the audit procedures that can be reviewed and approved.

The auditor may use standard audit programs or audit completion checklists, tailored as needed to reflect the particular engagement circumstances.

Audit programme is a list of specific procedures to be performed and documentation to be collected for each specific class of transactions of balances.

Notes