what is audit program and plzz also do send me a copy of audit program and the check list plz i am a student of auditing and taxation so plz do send the copy which is not of current nature plz i need a help we have got a practicals on audit program so sir plz do send it
thnak u
MRUNAL
The One Says:
My friend Mrunal, I don't think it would be doing you any help if I just give you the information. I will give you some hints
A program is a list of predetermined of activities to be executed. An audit program is therefore a list of goals to be established through the audit. Depending on facts and circumstances of each case and scope of audit the goals change and the program is established accordingly.
An audit plan is the scheme of the audit. It is the accumulation of the methods, techniques and procedures to be used in the audit.
An audit checklist is used so that no point is left unchecked and the audit in that specific area is comprehensive. They are used for activities that are predeterminable and areas of risk are known. Checklists are used to check compliance with laws for example. They usually have questions and columns such as yes, no, not applicable and remarks.
As far as your practicals go use any good auditing textbook and it will give details of the aforesaid. Also the CA(Inter) and CA(Final) Modules contain good amount of samples.
Hope this is useful.
The One wishes you all the best for practicals
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