✨ Introduction
Many students get confused between Audit Planning and Audit Programme. Both sound similar but they’re not the same.
👉 One is about thinking ahead.
👉 The other is about doing the actual steps.
Let’s break this down in a handwritten, easy way.
📌 What is Audit Planning?
Audit Planning means thinking and preparing before the audit starts.
🟡 It is like making a proper plan or strategy:
- What to check?
- How much time is needed?
- Which areas are risky?
- How many staff members are needed?
🎯 Main goal: To make the audit smooth, efficient, and focused.
✏️ Example:
If you are going to audit a big company, you must plan:
- Focus more on cash & sales?
- Check past fraud areas?
- Assign experienced team members?
So, Audit Planning is the brainwork done before the audit begins.
📋 What is Audit Programme?
Audit Programme is a list of detailed steps that the audit team will follow.
✅ It tells who will do what, when, and how.
📌 It includes:
- Which documents to vouch?
- How many bills to check?
- Which person will check which account?
🎯 Main goal: To carry out the audit in a systematic and complete way.
✏️ Example:
The programme might say:
- Check 25 sales bills of March
- Verify cash book entries for February
- Confirm balances from 5 debtors
So, Audit Programme is the actual to-do list of the audit work.
🧠 Key Differences: Audit Planning vs Audit Programme
| Point | Audit Planning | Audit Programme |
|---|---|---|
| When is it made? | Before audit work starts | After planning is done |
| What is it about? | Strategy, goals, and risk areas | Detailed audit steps and allocation |
| Who makes it? | Senior auditor or partner | Audit manager with staff input |
| Level of detail | General and broad | Specific and detailed |
| Helps with | Efficient and focused audit | Doing the actual audit step-by-step |
🖼️ Insert Image Here
📍 Place: Right below the comparison table
🖼️ Image Suggestion:
- Title: “Plan vs Programme in Auditing”
- Visual: Left side shows a roadmap (Audit Planning); right side shows a checklist (Audit Programme)
- Alt Text: “Roadmap and checklist showing the difference between audit planning and programme”
- Caption: Audit Planning = Strategy, Audit Programme = Steps to follow
🎯 Why Both Are Important?
✅ Audit Planning helps you decide what to do
✅ Audit Programme helps you do it properly
👉 Without a plan – audit becomes confusing
👉 Without a programme – work gets missed
Both are like two wheels of the same audit cycle.
🔁 Quick Recap
🔹 Planning = Think before starting
🔹 Programme = Do the steps as per plan
📚 Bonus Tip for Exams
Question asked in exams:
“Differentiate between Audit Planning and Audit Programme”
🖊️ Just write 3–4 differences + 1 example = ✅ full marks!
💡 Real Life Example
A CA firm is auditing a company:
- 🔸 Planning says: Inventory has high risk → check it carefully
- 🔸 Programme says: On 31st March, check 30 random stock items physically and match with records
See the flow? Planning sets the goal, Programme sets the action.
✅ Final Thoughts
📌 Audit Planning = Making the game strategy
📌 Audit Programme = Playing the game with a checklist
If you learn both properly, you’ll score more and work better in real-life audits!