CA Inter P5 · Chapter 2 · Question 7 of 11
An audit programme is best described as:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) A detailed plan of audit procedures that also serves as a set of instructions to assistants and a record of work performed
Explanation
An audit programme sets out the audit procedures to be performed. It instructs the assistants on the work to be done, helps allocate and control work, and when initialled serves as evidence of the work performed. It is prepared by the auditor, not management.
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