The audit program is normally contained in the current file of the auditor's working papers.

Name: The audit program is normally contained in the current file of the auditor's working papers.
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The audit program is a key element in the auditor's working papers and is typically included in the current file of the audit documentation. The audit program documents the planned approach and procedures for conducting the audit, and provides a framework for organizing and completing the audit work.

The Audit Program Is Normally Contained in the Current File