What are audit procedures vs audit program — difference & process

[charlie]

I am trying to figure out what is the difference between audit procedures and audit program. I understand that there are audit procedures that are the steps followed by auditors, and then there is the audit program that is the general plan of the steps followed by the auditors. Is that correct? And what does the process generally entail between planning and execution?

 

[riya]

Audit procedures are defined as the certain tasks which the auditors do to gather evidence like checks, verifications, or calculations. These procedures are captured in an audit program which consists of the overall plan that indicates what will be done, when and by whom. In other words: audit procedures implement the work, whereas audit program plans it.

 

[ankita]

Audit procedures refer to the particular steps that an auditor follows in order to obtain evidence such as checking documents, balances, or making calculations.
An audit program is the systematic arrangement of planning in which all the procedures, schedules, and tasks necessary are enumerated.
Process: plan audit, prepare audit program, conduct audit procedures, and evaluate findings, report findings.

 

[jenny]

Individual steps or actions that an auditor undertakes to obtain evidence are called audit procedures. These are the types of inquiries, observation, inspection, analytical procedures, and confirmations. These processes are useful in establishing accuracy and adherence to standards of financial statements.

An audit program, in its turn, is the step-by-step plan that includes the information about the audit procedures that will be conducted and at what time, and by whom. It functions as a guide in the audit and makes the audit consistent, complete and documented.

 

[Lucky]

Audit procedures are specific steps auditors perform—testing controls, verifying transactions, confirming balances—to gather evidence. An audit program is the full plan outlining objectives, scope, timelines, and the list of procedures. The program guides the engagement, while procedures execute it. The process includes planning, assessing risk, performing tests, documenting findings, and reporting.

 

[BlissCore]

Audit procedures are the specific steps auditors take to gather evidence, like inspecting documents or confirming balances, while an audit program is the overall plan that organizes these procedures, outlining what to audit and in what order. The process typically starts with planning setting objectives, assessing risks, and designing the audit program followed by execution, where auditors perform the procedures and collect evidence, and ends with reviewing findings and preparing the audit report.

 

[Lucos]

An audit program is a plan that outlines the areas to audit, objectives, and the specific procedures to perform, while audit procedures are the actual steps or tests carried out to gather evidence and verify financial statements. Simply put, the program is the blueprint, and the procedures are the actions taken during the audit.