Answer Posted / faris hussain abdullah
Audit Program are of four types
1- Standard Audit prgram
2- Modified Audit program
3- Tailor made Audit program
4- Audit program with chek list
1-S.A.P
Some auditors prpare a standart audit program or make use
of what may be called uniform work papers this type of pre
printed audit program is provided to the the audit staff
who are expected to conduct the audit stcictly according to
the standard instruction. His program may include standard
verification programs for the pricipal accounts or group of
accounts.
2-M.S.P
This program is also pre printed but covers special
sections of work such as that on cash transactions and the
detailed general work. Obviously such pre established
program requires modification to make them applicable to
specific situations.
3-T.M.A.P
Some auditors have the practice of preparing their own
program for each situation as the meet it,relying on their
own knowledge of auditing techniques and their past
experience to ensure that all essential procedures have
been included
4-A.P.W.CL
some Auditores prepare their own program and in addition
carry a more or less extensive chek list of auding
procedures form which they select those which the think are
most applicable
| Is This Answer Correct ? | 43 Yes | 4 No |
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