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The Purpose of the Audit Program Is to List the Audit

question 88

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The purpose of the audit program is to list the audit procedures to be followed in gathering audit evidence and to help those in charge of the audit to monitor the progress and supervise the work.


Definitions:

Due Diligence

Reasonable steps taken by a person or firm to satisfy a legal requirement or before entering into an agreement.

Divestiture

Corporate action of selling off subsidiary business units or interests.

Business Transaction

An exchange between two or more parties that involves the buying, selling, or trading of goods, services, or information.

Subsidiary Business

A company that is completely or partially owned and controlled by another company, known as the parent company.

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