audit programme

Quick Reference

A document listing the individual audit tests to be performed to achieve an audit plan. The tests will check that the accounting system operates in the manner recorded. For example, a credit sales transaction will be traced through to payment. Compliance tests will be made to check that the internal control system is working. Substantive tests of details (e.g. account balances and transactions) and an analytical review (an overall analysis of the financial statements) will also be outlined. The audit programme gives guidance to the audit staff involved and provides a record of work done and the conclusions drawn; it therefore provides a basis for effective quality control and meeting audit evidence requirements.

Subjects: Accounting.

Reference entries