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An audit program, also called an audit plan, is an action plan that documents what procedures an auditor will follow to validate that an organization is in conformance with compliance regulations. The goal of an audit program is to create a framework detailed enough for any outside auditor to understand.

The main purpose of audit programme is that every material area has been audited appropriately and sufficient appropriate audit evidence has been obtained in respect of every important areas of audit.

Definition. An audit plan is the specific guideline to be followed when conducting an audit. it helps the auditor obtain sufficient appropriate evidence for the circumstances, helps keep audit costs at a reasonable level, and helps avoid misunderstandings with the client.

An audit program, also called an audit plan, is an action plan that documents what procedures an auditor will follow to validate that an organization is in conformance with compliance regulations. The goal of an audit program is to create a framework detailed enough for any outside auditor to understand.

Scope: An audit plan defines the scope of the audit, including the areas and transactions that will be examined, while an audit program details the specific procedures that will be used to test those areas and transactions.

An audit program covers various steps of auditing in an audit program like the assessment of internal control, ascertaining accuracy and reliability of books of accounts, inspection, vouching and verification, valuation of assets and liabilities, scrutiny of accounts, presentation of financial statements, and ...

Answer and Explanation: (a) The primary purpose of an audit program is to ensure that all the essential fields are considered in the auditing process. This program enables the auditors to divide the work among all the members ing to their abilities.

The main types of programs are compliance, standardized audits, and tailored audits.