Audit Programme क्या होता है? || Meaning, Definition & Advantages Of Audit Programme || हिन्दी में |

Summary

This video script introduces the concept of an audit program, explaining its definition, benefits, and how it is prepared. It highlights the advantages of an audit program, such as work division, control over work, responsibility, evaluation of account, time-saving, and its role in audit report preparation.

Takeaways

• 😀 An audit program is a detailed plan created by an auditor before conducting an audit, outlining what needs to be checked and verified within a company.
• 😉 Audit programs are flexible and can be adjusted as necessary, ensuring they remain effective throughout the audit process.
• 😁 The creation of an audit program helps in dividing the work among different levels of the audit team based on their abilities and skills, enhancing efficiency.
• 😃 Control over the audit work is maintained through the program, which specifies what tasks are assigned to which audit staff and by when they should be completed.
• 😄 Audit programs help in making the assistants responsible for their tasks, ensuring accountability and proper completion of work.
• 😁 The program aids in the evaluation of account, providing a positive step in understanding whether the planning or recording of the audit program is happening as intended.
• 😆 Time-saving is a significant advantage of having an audit program, as it sets a timeline for completing all tasks, reducing delays in the audit process.
• 😇 Audit programs can be used as evidence in court to defend against any accusations of negligence or improper conduct during the audit.
• 😅 The program is crucial in helping prepare the audit report, as it serves as a summary of what work was done, making the report preparation process easier.
• 😌 The audit program is beneficial in ensuring that all necessary tasks are covered and that the audit is conducted in a systematic and thorough manner.

Q & A

What is an audit program?

An audit program is a written plan or a set of directions that an auditor and his team members need to follow for the proper execution of the audit.

Who creates the audit program?

The audit program is created by the auditor and his assistant staff, who together plan out the audit process.

What are the benefits of creating an audit program?

The benefits include work division based on ability, control over work, accountability of staff, verification of account accuracy, time-saving, legal proof, and assistance in preparing the audit report.

Why is planning important before starting any work?

Planning is important because it helps to ensure that all necessary tasks are completed and nothing is missed, thereby organizing the work efficiently.

How does an audit program help in controlling the audit process?

An audit program specifies which tasks are assigned to which staff members and when they should be completed, allowing the auditor to maintain control over the entire audit process.

What is meant by the 'division of work based on ability' in the context of an audit program?

This means distributing tasks among audit staff according to their skills and abilities to ensure that each task is performed effectively.

How does an audit program ensure accountability of the audit staff?

Audit staff are required to sign off on tasks they complete, making them responsible for their work. If any task is not done correctly, the responsible assistant can be identified.

What role does the audit program play in legal situations?

In case of any legal disputes, the audit program can be presented in court as proof that the audit was conducted systematically and diligently.

How does an audit program contribute to time-saving during the audit process?

The audit program includes a timeline for completing tasks, which helps staff complete their work efficiently within the specified time, reducing delays.

How does the audit program assist in preparing the audit report?

The audit program provides a comprehensive overview of the audit process, which serves as a basis for compiling the final audit report.