Working papers provide the audit evidence. They can be categorized into: Auditors‘ prepared working papers, Client‘s schedules used as working papers , Audit programmes.Working papers are then organized into files usually referred to as either current files of permanent files.Required:c) What details should an audit programme indicate?

  1. An audit programme should include the following:
    • The accounting area or balance to which the audit programme relates to;
    • The audit objective that the auditor is testing;
    • The audit procedures to be carried out;
    • The conclusion on the audit objective basing on the evidence obtained;The details of the person who prepared the programme, the reviewer and date of review



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