………………… is the specific guidelines and directions for efficient and effective completion of the audit work on timely and daily basis, so as to minimise audit risk.

Related MCQs

• On completion of an audit _______serves the purpose of audit record which may be useful for future reference.
• Audit programme helps in fixing the ______for the work done among the audit staff as work done may be traced back to the individual staff members.
• Audit programme provides instructions to the audit staff and reduces scope for
• An audit programme is a set of _______ which are to be followed for proper execution of audit.
• For what minimum period should audit working papers be retained by audit firm?
• In case the directions fail to appoint first auditor (s), the shareholders shall appoint them at…..by passing a resolution
• Auditor should determine the ______ and the timing of the audit report
• An independent audit is important to readers of financial statements because it
• An auditor is required to determine the ____ of his audit procedures according to the requirements of Standards of Auditing.
• The main object of an audit is