What does an audit program look like?

[niyati]

I’m new to auditing and curious—what does an audit program usually contain? Is there a standard format or checklist companies follow? If anyone can share a sample or breakdown, that’d be great.

 

[rajat]

An audit program outlines the planned procedures, scope, objectives, and timelines for an audit. It includes steps for evidence collection, risk assessment, internal controls testing, and reporting. It serves as a roadmap to ensure thorough, consistent, and efficient audits aligned with regulatory and organizational requirements.

 

[Emly]

An audit program is a structured plan that outlines the procedures and steps auditors will follow to evaluate a company’s financial records, internal controls, and compliance with regulations. It typically includes objectives, scope, timelines, and specific audit tests for different areas such as revenue, expenses, or inventory. The program ensures a systematic, consistent approach to the audit process and helps identify risks, errors, or fraud.

 

[jainnorton]

An audit program is a detailed plan outlining the objectives, scope, procedures, and timeline for an audit. It serves as a checklist for auditors, ensuring consistency, efficiency, and thoroughness, and typically includes specific tests and evidence collection methods.