An audit programme is a detailed list of audit procedures that are followed in each audit area or section of an audit area. It describes what and how much evidence is required to be gathered and evaluated and how, when and by whom it is to be gathered and evaluated so that it gives an indication of the audit approach that is to be implemented.
The audit programme details the nature, timing and extent of the planned audit procedures relating to a particular account balance or account assertion. The nature of a planned audit procedure refers to the method used by the particular procedure to gather the evidence. Some methods of gathering evidence are considered to gather evidence of greater reliability than others.
During the planning stages of the audit, the auditor should perform some measures of risk assessment with specific emphasis on control risk.
As the sampling is being done any discrepancies or findings are discussed with the head of department or the manager.
Upon completion of the audit the auditor would conduct an exit meeting with the head of department or the manager. The working papers are then stored in the working papers files and the department file is likewise updated with any relevant information.