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Answer Posted / vpnarasimhan@gmail.com
Audit Programme is the "Schedule" listed out by an Auditor
and drafted & given to his assistant that what are the areas
to be covered within the stipulated time. For example
"Inventory" has to be finalized in 10 days (ie. from date to
dt)like wise various areas viz.,
Purchase,Sales,Payroll,Accounts Receivable/Payable, Fixed
Assets (including physical verification)Cost audit etc.,
If programed & charted out for (say) three months from
the account closing date ie after 31st March all the above
activities to go as per scheduled. Its called audit program me
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