Standard audit program

An *audit program used as a model, *template (definition 2), or basic framework for the undertaking of auditing activity. To enhance the efficiency of *audit planning, auditors often use standard audit programs that address broad topics, adapting them to the circumstances of particular audits. The use of standard audit programs can also encourage a common auditing approach across time and distance barriers.

Auditor's dictionary. 2014.

Look at other dictionaries:

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