An audit program is the list of audit procedures for an audit area or an entire audit.

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An audit program is a list of audit procedures that provides guidance for conducting an audit of a specific area or the entire audit. It includes the steps that auditors should follow, such as testing transactions, reviewing documents, and interviewing personnel. An audit program serves as a roadmap for auditors, ensuring that nothing is overlooked and that audit objectives are achieved. Therefore, the statement is true.

An Audit Program Is the List of Audit Procedures for an Audit