2300-Audit Program Development

 

Tentative Audit Program

The tentative audit program should be provided to the auditee with the opening conference correspondence. The purpose of the tentative audit program is to provide an overview of the audit for discussion with auditee management. (While the tentative audit program will not be discussed with the auditee prior to surprise audit activity, such as cash counts, discussion may occur after the count and the program and notes of the discussion should be included in the appropriate workpaper section.)

 

A tentative audit program should be organized in the following manner:

 

Objective(s)

Statement(s) of specific objectives (Standard verb - to determine or evaluate).

 

Scope

Statement(s) of audit boundaries.

 

Audit Step

Statement(s) of audit steps to be performed to accomplish the objectives of the audit. These are usually sub-objectives of the primary audit objective. (Standard verbs - to determine or evaluate).

 

Conclusion

Upon conclusion, a report will be issued stating our opinion based upon the results of the audit.

 

 

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