Audit program

An audit program is a checklist of the audit procedures that must be followed by an auditor in order to complete an audit. Auditors sign off on each checklist item as it is completed, and then inserts the audit program into the audit working papers as evidence that audit steps were completed. The contents of an audit program will vary by the scope and nature of the audit, as well as by industry. There are a number of standard audit guides available that are tailored to individual industries.