An audit program is a detailed list of the audit procedures to be applied on a particular audit.

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An audit program is a plan of audit procedures to be carried out in a specific audit engagement. It outlines the scope of the audit, the procedures to be followed, and the timeline for the audit. The audit program is used to ensure that all necessary audit steps are taken, and that the audit is completed efficiently and effectively.

An Audit Program Is a Detailed List of the Audit