audit program

audit program
A document that sets out *audit tests. It is generally considered best practice to conclude an *audit planning process with a formal, written program of audit tests, but in practice audit programs vary significantly in detail and sophistication. At one extreme, an audit program may simply be a bullet-point list of audit tests. At the other extreme, an audit program may give extensive guidance on the performance of sequential audit tests, including the names of individual auditors responsible for each test.

Auditor's dictionary. 2014.

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Look at other dictionaries:

  • audit program — noun a listing of audit procedures to be performed in completing an audit • Syn: ↑audit programme • Hypernyms: ↑plan, ↑program, ↑programme …   Useful english dictionary

  • Standard audit program — An *audit program used as a model, *template (definition 2), or basic framework for the undertaking of auditing activity. To enhance the efficiency of *audit planning, auditors often use standard audit programs that address broad topics, adapting …   Auditor's dictionary

  • program — I noun 1. a series of steps to be carried out or goals to be accomplished (Freq. 106) they drew up a six step plan they discussed plans for a new bond issue • Syn: ↑plan, ↑programme • Derivationally related for …   Useful english dictionary

  • audit programme — noun a listing of audit procedures to be performed in completing an audit • Syn: ↑audit program • Hypernyms: ↑plan, ↑program, ↑programme …   Useful english dictionary

  • audit planning — The steps taken to prepare for an audit. Planning is tailored to the circumstances of individual audits, but typically includes some or all of the following: (i) information gathering to establish the background and circumstances of an entity or… …   Auditor's dictionary

  • audit agenda — 1. An alternative term for *audit program. 2. An alternative term for *audit schedule …   Auditor's dictionary

  • audit plan — 1. An alternative term for *audit program. 2. An alternative term for *audit schedule (definition 1) …   Auditor's dictionary

  • audit guide — 1. An alternative term for *audit program. 2. An alternative term for *auditing standard or the interpretative literature of *Generally Accepted Auditing Standards …   Auditor's dictionary

  • Audit (disambiguation) — Audit may refer to:*Audit an evaluation of an organization, system, process, project or product * Auditor of a Student Society, especially in Ireland, having a similar etymology. *Academic audit the completion of a course of study for which no… …   Wikipedia

  • audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Accounting dictionary

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