Audit Programme

3.1 Meaning and Purpose

An Audit Programme is a detailed written document prepared before and during an audit that outlines the specific audit procedures to be performed to obtain sufficient and appropriate audit evidence. It serves as:

1. Instruction guide for audit assistants — what to do and how
2. Record of work done — signed off as procedures are completed
3. Supervisory tool — audit manager reviews progress
4. Legal protection — evidence of due diligence if audit quality is questioned

3.2 Contents of an Audit Programme

A typical audit programme includes:

Section	Contents
Header	Entity name, financial period, auditor's name, date prepared
Risk Assessment	Material risks identified (inherent risk, control risk, detection risk)
Procedures — Controls Testing	Tests of internal controls (walk-through tests, re-performance)
Procedures — Substantive Testing	Analytical procedures, tests of details (vouching, physical verification, external confirmation)
Sampling Plan	Statistical or judgement-based sampling approach
Time Budget	Hours allocated per section, per team member
Sign-off Column	Initials of preparer and reviewer for each completed procedure

3.3 Merits and Limitations of Audit Programme

Merits	Limitations
Ensures systematic and complete audit	May become mechanical — auditors may not apply judgement
Divides work efficiently among team	Rigid programmes may miss newly identified risks
Provides legal evidence of work done	Prepared in advance — may not reflect real-time findings
Facilitates supervision and review	Time-consuming to prepare a detailed programme
Continuity — future auditors can use as reference	Risk of "rubber stamping" — completing steps without real examination

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