Audit program is lists of audit procedures to be performed by audit staff in order to obtain sufficient appropriate evidence. It is an action plan that documents what procedures an auditor will follow to validate that an organization is in conformance with compliance regulations. The individual procedures are determined by obtaining an understanding of the accounting system and determining the audit strategy to be followed. The audit program reflects the understanding of the system and will incorporate a mix of compliance (test of control) and substantive tests that the auditor intends to perform. The audit program is an important part of the auditor’s working papers and records a significant part of the audit evidence required to justify the audit opinion. The goal of an audit program is to create a framework that is detailed enough for an outside auditor to understand what official examinations have been completed, what conclusions have been reached, and what the reasoning is behind each conclusion.
Audit program objectives facilitate straight planning of the audit report and are based on the policies, procedures, and strategy exclusive to the company. These objectives may relate to and outline how the auditors will sustain efficiency, professionalism and a definite code of conduct during the audit process.