arjun mohnani asked 3 years ago
Diff in audit programe and audit plan and who is bigger in these both means who comes 1st than other
1 Answers
Ravi Staff answered 3 years ago
both are same, they mean detailed step by step instructions on how to audit
audit plan is term used in SA 300
audit programme is term used in traditional / desi ICAI audit theory
dont differentiate and make your life complicated
SAs never use word audit programme
Audit Strategy = Overall Audit Strategy = Overall Audit Plan
Audit Plan = Audit Programme
Audit Planning Memorandum = Summary of Audit Plan