Before the work of an audit is commenced, the auditor should chalk out a programme as to what work is to be done by his assistants and by himself and the time by which the work is to be finished, is called audit programme. The assignment for each of the assistants is to be laid down in the Audit Note Book of the assistants. There are three methods by which the programme is carried out, viz.
- There is a complete programme on the file from which the items to be completed by a particular assistant are tucked off and thus the assistant knows what he has to do and by which date each item is to be completed.
- In other cases, the auditor chalks out a programme for each assistant according to the nature of the business of the client. In this case there is no previous chalked-out programme.
- In the third case the auditor never prepares a programme in advance but may allow it to go as the work progresses.