ATL Pvt. Ltd., a leading manufacturing company, appointed CA Atul as an auditor for the year 2023-24. Given the complexity of the company's…

For the purpose of programme construction, the following points should be kept in mind: Stay within the scope and limitation of the assignment.Prepare a written audit programme setting forth the procedures that are needed to implement the audit plan.Determine the evidence reasonably available and identify the best evidence for deriving the necessary satisfaction.Apply only those steps and procedures which are useful in accomplishing the verification purpose in the specific situation.Include the audit objectives for each area and sufficient details which serve as a set of instructions for the assistants involved in audit and help in controlling the proper execution of the work.Consider all possibilities of error.Co-ordinate the procedures to be applied to related items.