Audit Programme and Checklists For Completion Of Audit - Audit Programme and Checklists

Sep 2, 2026

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Audit Programme and checklists guide auditors in planning, supervising, and completing an audit from engagement setup through evidence collection and reporting. The programme specifies written procedures, objectives, timing, staffing allocation, audit risk assessment, materiality estimates, sample selection, compliance tests, and substantive testing. It also covers review steps, updating working papers, handling branch auditors’ reservations, legal and regulatory compliance, and drafting the audit opinion, supported by properly referenced documentation.

LanguageEnglish

CategoryPresentations

FormatDOCX

Pages26

Reading Time9 min

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AUDIT PROGRAMME

Things Which Are To Be Included In Audit Programs

Summary Points Of Audit Programme

Documentation to be kept on File (Audit Papers)

Audit Programme and Checklists For Completion Of Audit AUDIT PROGRAMME An auditor prepares a plan after the selection of senior and junior staffs allocating the jobs to them, mentioning when to start, how to do the work etc. This plan is known as audit program. An auditor should include all the procedures in written form, objectives of each sector and all the directions which are to be given to the staffs which helps to control their works and helps to implement such programs into action. Things Which Are To Be Included In Audit Programs Audit program is a detailed program which helps to guide and control the junior staffs. Audit program classifies the work of junior staffs which helps to complete the audit task without leaving any points. Audit program is prepared all the programs, nature and size of business, internal check and internal control. Following are the facts regarding audit program: Audit program is a detailed work plan which includes the time of doing work and how to do the works. Audit program includes audit procedures Audit program estimates the duration to complete the audit task Senior staffs prepare audit program to junior staffs on the basis of nature of business Generally accepted points are included in the audit program Junior staffs put tick marks in the completed tasks Detail information of works of all the junior staffs like audit of bank/ cash book, purchase book, sales book etc. Auditor should prepare audit program considering the nature of client. Separate list of work assigned to assistant should be prepared by the auditor. Audit program should fix the time period to complete jib assigned to the assistants. Assistant should sign after the completion of his/her job. After the introduction of compulsory process of Peer Review into mechanism for categorized Practicing Unit it is one of the essential parts for clear Peer Review Report. As the Audit period is in peak now to facilitate audit procedures the following article on Audit Programme and various checklists with reference to relevant matters will stand handy and useful to one and all. In my earlier share on Checklist on Working Papers with reference to Standards on Auditing i.e. general checklist of audit analysis/documentations/evidence also facilitate easy understanding on documentation. Reference link: HYPERLINK "http://taxguru.in/company-law/general-checklist-audit-analysis-documentationsevidences.html" http://taxguru.in/company-law/general-checklist-audit-analysis-documentationsevidences.html SUMMARY POINTS OF AUDIT PROGRAMME: Appointment letter and the relevant resolution for the appointment. Terms of the engagement including reports required and manner of determining audit fees. System of book-keeping and the list of the books of accounts maintained by the entity. Particulars of the promoters,Directors and their powers. Names of persons who write the books of accounts and other authorised officers Memorandum and Articles of Association, Partnership Deed as applicable. Details of business of client and its accounting systems by reviewing and assessing information on: nature of business of the entity Internal control system including owner/manager controls. Statement of Profit and Loss account, Balance sheet, Auditors’ and Directors' reports of the previous year and the reports of internal auditor Analytical review procedures in order to : identify areas of accounts which are important because of their size highlight unusual or unexpected figures or relationships in the accounts design audit test which concentrates on important and unusual items obtain sufficient audit assurance to allow the reduction or even elimination of detailed testing in some areas Assessment of audit risk by using the professional judgement and audit procedures to ensure that it is reduced to an acceptable low level Preliminary estimates of materiality for the audit as a whole. Class of accounting transactions which are relevant and to decide the type of testing a

FAQs

What is an audit programme and why is it prepared in writing?

An audit programme is a detailed work plan that guides and controls junior staff. It is prepared in written form to specify procedures, objectives for each area, directions to staff, and to ensure the audit tasks are completed without omissions.

What key planning and testing elements should be included in the audit programme?

The audit programme should include audit procedures, estimated duration, appointment and engagement terms, bookkeeping system review, analytical review procedures, materiality estimates, transaction classification, representative sample selection, compliance tests, and substantive tests for each audit objective.

What documents and working paper practices support audit completion?

Working papers must contain all audit evidence with cross-references, include summaries of work done and key judgments, and be reviewed by the senior in charge. They should also be updated with permanent records, unadjusted error reviews, mandatory standard compliance, post-balance-sheet events, and preparation of the draft audit opinion.

Sep 2, 2026

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