73. MEANING OF AUDIT PROGRAM
It is desirable that in respect of each audit and more particularly for bigger its an audit programed should be drawn up. Audit program is
nothing but a list of examination and verification steps to be applied set out in such a way that the interrelationship of one step to another is
clearly shown and designed, keeping in view the assertions discernible in the statement of account produced for audit or on the basis of an
appraisal of the accounting records of the client. In other words, an audit program is a detailed of the accounting records of applying the audit
procedures in the given circumstances with instructions for the appropriate techniques to be adopted for accomplishing the audit
objectives. Businesses vary in nature, size and composition; work which is suitable to one business may not be suitable to be rendered by the
auditor are the other factors that vary from assignment to assignment.Because of such variations, evolving one audit program applicable to
all business under all circumstances is not practicable. However it becomes a necessity to specify in details in the audit program the
nature of work to be done so that no time will be wasted on matters not pertinent to the engagement and any special matter or any specific situation can be taken care of.An audit programmer consists of a series of verification
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Auditing Broad Questions