Define the term audit programme

You are required to define the term audit programme

Audit programs describe how the audit approach is to be implemented.

Auditors develop an audit program for each material account balance or account balance assertion. An audit program describes what and how much evidence is required to be gathered and evaluated, and how, when and by whom it is to be gathered and evaluated during the interim and final visits. In other words, an audit program details the nature,timing and extent of the planned audit procedures relating to a particular account balance or account balance assertion.