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These notes are incomplete without our videos. Study from these notes at your own risk. We keep on updating our books, notes and videos. You should 
always study from updated notes with our videos. Many concepts are there which are missing in these notes, some are obsolete. We have discussed 
everything in our video classes. ​www.neerajaroraclasses.com​ Amendments and updates will taught in classes and videos. Extra notes and charts will 
also be given. 
 

Audit Programme 
An audit program is
● detailed plan of work,
● prepared by the auditor,
● for carrying out an audit.

Basis 
It provides a basis for the supervision and control of the audit work.

Consist 
It consists of set of techniques and procedures; which auditor plans to apply in the given audit for forming an
opinion about the financial statements.

Framed 
It is framed keeping in view the nature, size and composition of the business, assessment of internal control and
given scope of work.

Altered 
Audit program may be altered while carrying out the work according to circumstances and situations
 
Review 
There should be a periodic review of audit program to check its efficiency and effectiveness

Points to be considered in constructing an Audit Programme (ICAI Study

Material - www.icai.org)

1. Stay within the scope and limitation of the assignment.

2. Determine the evidence reasonably available and identify the best evidence for deriving the necessary
satisfaction.
3. Apply only those steps and procedures which are relevant
4. Consider all possibilities of misstatements whether due to error or fraud.
5. Co-ordinate the procedures to be applied to related items.

Developing the audit programme

1. Written Audit Program

2. Audit Objective
3. Instruction to Assistants
4. Reliance on IC
5. Timing of Audit Procedures
6. Planning of Audit

 
 
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These notes are incomplete without our videos. Study from these notes at your own risk. We keep on updating our books, notes and videos. You should 
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everything in our video classes. ​www.neerajaroraclasses.com​ Amendments and updates will taught in classes and videos. Extra notes and charts will 
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These notes are incomplete without our videos. Study from these notes at your own risk. We keep on updating our books, notes and videos. You should 
always study from updated notes with our videos. Many concepts are there which are missing in these notes, some are obsolete. We have discussed 
everything in our video classes. ​www.neerajaroraclasses.com​ Amendments and updates will taught in classes and videos. Extra notes and charts will 
also be given. 
 

Advantages of Audit Programme

 
 
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These notes are incomplete without our videos. Study from these notes at your own risk. We keep on updating our books, notes and videos. You should 
always study from updated notes with our videos. Many concepts are there which are missing in these notes, some are obsolete. We have discussed 
everything in our video classes. ​www.neerajaroraclasses.com​ Amendments and updates will taught in classes and videos. Extra notes and charts will 
also be given. 
 

Disadvantage

Some disadvantages are also there in the use of audit programmes but most of these can be removed by following
some concrete steps.

1. Mechanical Approach – The work may become mechanical and particular parts may be carried out without
understanding the whole concept.
2. Inflexibility - The program often becomes rigid & inflexible. There may be a change in nature of business or
the way business is carried out and we need to accordingly change the audit program.Assistants are not able
to change it as per requirements of specific case.
3. Lack of initiative - Hard & fast program hurts the initiative & judgmental skills of hard working assistants.
4. Shelter for inefficient assistants - They think that it contains exhaustive matters. They don't even think of
any unusual matter, which is not listed in program even if its presence can change audit approach. They
defend deficiencies in their work on the ground that no instruction in the matter is contained therein.

 
 
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