Business Glossary

1. identification of the audit procedures followed in an audit.
2. outline and description of the steps and work to be conducted in an audit engagement. Typically, it specifies the name of the auditor responsible for a given job including the estimated time to conduct the audit task. The audit program guides and controls the work of staff assistants. When a task is conducted, identification is made of who performed it and the date.

detailed listing of the steps to be taken by an auditor , such as a Certified Public Accountant (CPA) , when analyzing transactions to determine the acceptability of financial statements. Major accounting firms may prepare an audit program for each client and require the person who does the work to sign or initial each step performed.