AUDIT PLAN AND PROGRAMME

Audit programme is prepared by the _______

• Client

• Client and the auditor

• Auditor and his assistants

• Chief accountant

Current file contains ______

• Audit notes

• List of directors

• Details of holding company

• All of the above

Ownership of working papers is with _______

• Assistant

• auditor

• client

• Government

From the below, identify the source of information which auditor does not collect the information for preparing audit plan.

• Intetrnal reports

• External reports

• Discussion with management

• Central Government

Internal reports of the company do not include ________

• Annual reports of shareholders

• Industry publications

• Policy manual

• Wages reports

A detailed plan of applying audit procedure is known as _______

• Audit programme

• Audit report

• Audit plan

• Audit working papers

Which of the below is not a distinguished feature of an Audit Programme?

• Gives overview of work

• Enables systematic work

• Makes audit work mechanical

• Fixed responsibility to staff

Which of the following is a remedy for removing the drawback of audit programme?

• Not taking suggestions of assistants

• Keeping audit programme fixed

• Not applying additional test

• Reviewing internal control

Which of the following is not a part of current file of working papers?

• Audit plan

• Audit programme

• Management representations

• Analysis of significant ratios

The queries raised during the process of audit is recorded under _______

• Permanent file

• audit notebook

• audit report

• audit plan