ISA 300 Para 10 “the auditor should develop and document an audit program setting out the nature, timing and extent of planned audit procedures required to implement the overall audit plan. The program serves the following purposes;

• As a set of instructions to audit assistants involved in the audit;
• As a means to control and record the proper execution of the work

An audit program contains;

• The audit objectives for each area being audited;
• The audit procedures to be carried out in meeting the objective;
• A time budget in which hours are budgeted for the various audit areas or procedures

Problems encountered in developing and implementing audit plans

• A firm may have many clients with similar year- end making time and staff allocation difficult.
• Abrupt changes in the client’s business may call for more audit time outside the planned time e.g. changes in accounting and internal control systems.
• Lack of co-operation from the client e.g. providing information in good time.
• Staff turnover.

Steps to safeguard these problems

• Close liason with the client. This will aid in reducing delays in receiving the required information for the audit.
• Continuous staff recruitment by the firm.
• Long term strategic project planning.