This Audit Program Template lists the major procedures and steps that should be performed in an audit engagement. Obviously, no individual audit program can be used for every client on every engagement. Professional judgment must be used in deciding what steps should be added and what should be deleted. However, this Program provides a good starting point. The auditor must review and adapt the procedures to coincide with the client's operations and environment.
This Audit Program Template is titled “Substantive Tests” and links specified audit procedures to certain audit objectives relating to the assertions embodied in financial statements:
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