AUDIT LECTURES SLIDES AUDIT PROGRAMME

1. AUDIT
PROGRAMME
BY
Atta-ur-Rahman Arif

2. INTRODUCTION
Auditor should prepare a written audit
programme setting out the nature,
timing and extent of planned audit
procedures required to implement the
overall audit plan.
It serves as a set of instructions to
assisstants involved in the audit and
as a means to control and record the
proper execution of the work.

3. INTRODUCTION
It 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.
Auditor would also consider the
timing of tests of control and
substantive procedures.

4. ITEMS OF PROGRAMME
Auditor should include following items
in audit programme:
 Name of the client
 Audit commencement date
 Duration of audit
 Accounting system of the client
 Internal control system
 Previous auditors report

5. ITEMS OF PROGRAMME
 Examination of :
Cash book and petty cash book
Sales and sales return books
Purchase and purchase return
books
Bills receivable and bills payable
books
Ledger accounts and other books