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1) Audit programme is a detailed plan of Applying the Audit Procedures for given circumstances with instructions for the appropriate techniques to be adopted for accomplishing the audit objective.
2) The audit programme contains a list of various audit procedures to be performed along with relevant audit techniques.
3) It is desirable for the auditor to draw up an audit programme for each and every audit. At least for the bigger audits a detailed audit programme is necessary.
4) The audit programme should contain a list of verification steps, which must be applied for different situations during the audit.
It should also show the inter relationship between one step and another
5) There is no standard audit programme, which can be applied universally for all audits.
It must be remembered that the same audit programme cannot be used for one organization every year. Therefore a new audit programme must be drawn up for each audit every year.
6) The audit programme contains not only procedures and Techniques but also a set of clear instructions for the Timing of procedures and Use of Techniques.
Example: a) when to undertake cash verification
b) In what areas Sampling Techniques can be used; etc.
7) The auditor while drafting the audit programme should take the following considerations into account.
a) The scope and Limitations of audit report.
b) The possible Error that can take place.
c) The Availability of Evidence and best evidence for deriving the necessary satisfaction.
d) Existence of related items so as to coordinate the audit procedures.

Advantages of Audit Programme :
i.) It contains a set of clear instructions from the principle to his assistants.
Therefore they can perform work Efficiently, Smoothly and without ambiguity.
ii.) The entire audit work can be performed systematically so that the attention is directed for all significant areas.
iii.) Since the audit programme contains all the aspects to be covered during the audit the selection of audit assistants and division of work among them can be done easily.
iv.) After completing one aspect of work, the assistants will affix his Signature in the allotted space in the audit programme. This will help the principle to trace a particular work back to the assistant. In this case responsibility can be fixed.
v.) There is no chance of Omitting either Significant or Insignificant areas when the audit programme is drafted with clear instructions.
vi.) It will be easier for the auditor to control the progress of work at any point of time.
vii.) It serves as a Guide for audits to be carried out in the succeeding year.
viii.) If and when the auditor is charged with Negligence in performing his professional duties, the auditor can successfully defend himself in proving the quality and extent of work performed by him.

Dis-advantages of Audit Programme :
i.) The work may become Mechanical and audit is carried out without any understanding of the object of each element in the whole audit scheme.
ii.) The audit programme tends to become a Rigid and Inflexible one. It may not suit for the changes in the business activities at a later stage.
iii.) Inefficient assistants may take shelter behind the audit program. They may defend their work on the ground that the instruction in the audit program does not provide for charges in the activities.
iv.) A hard and fast audit programme may kill the Initiative of Efficient Assistants.

Steps to be taken to overcome the disadvantages :
All the disadvantages, which are stated, appear to be minor perhaps negligible when compared to the advantages. Therefore an audit can overcome the disadvantages thought the following:
i.) The principal must explain his assistants the objectives for which a particular aspect is performed. It would make the work more interesting to the assistants.
ii.) Periodical review and closed supervision would eliminate all inefficiencies in assistants.
iii.) The assistants must be encouraged to come out with valuable suggestions and such suggestions must be duly considered.
iv.) The audit programme must be periodically reviewed and amended whenever necessary. This will not allow the programme to become rigid or obsolete.

Conclusion: Hence the auditor should take all precautionary steps to overcome the disadvantages supervising the audit work from time to time. He should find out whether any significant matters occur during the audit and provide the necessary instructions to overcome such significant matter.