a) Audit Programme should be -
i) Oral
ii) Rigid
iii) Flexible
iv) Oral and Flexible
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oral and flexible
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AUDIT PROGRAMME
Audit programme should be (iii) flexible.
GETTING TO KNOW MORE ABOUT AUDIT PROGRAMMES:
* An audit programme, also known as an audit plan, is a document that outlines the methods that an auditor will use to verify that a company is following compliance rules.
* An audit program's purpose is to build a structure that is precise enough for any outside auditor to comprehend what formal exams have been conducted, what conclusions have been made, and why each result was reached.
* The audit's objectives, scope, and timing should all be explained in the framework. Working papers — the audit's recorded evidence — should be gathered, examined, and reported on, according to the audit programme.
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