Question

Audit programme implies planning of audit work by ____________.

• A. the managing director
• B. the accounting staff
• C. The audit staff
• D. the accountant

Answer 1

Answer: (C)

The audit staff

An Audit program is also called an audit plan. This cover the action plan and the procedure to be followed by the auditor during the course of audit. Audit program has to be designed by the audit staff to list down the step by step activities , probable areas of investigation and potential problems.