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.

 

[Sophie]

An audit program provides a plan and procedures of an audit. It also contains goals, scope, timelines, risk areas, audit steps, sampling procedures, responsibilities and documentation requirements. It helps auditors to scan through financial records in a systematic manner and to make sure that all is well and accurate.

 

[Shane Warne]

An audit program is a document that provides the detailed plan in terms of the audit objectives, scope, procedures, and timelines. It enumerates certain activities such as risk assessment, internal control testing, verification of financial records and reporting. It assists auditors in making sure that the process is consistent, efficient and covers all aspects of the audit process.