Posted: 25 Aug 2008 at 02:33 | IP Logged
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This is not asking about what is necessary to finalize the substantive audit. Rather, I infer it is asking about what is necessary to finalize the design of the program, i.e. what steps/procedures are planned to be completed during the course of the audit.
There is a very similar question in Gleim which uses the word "plan" instead of "program." Answer and explanation are same as what you encountered. In initially reading your post, I understood "program" to be synonomous with "plan." I didn't remember that Gleim had used alternative wording until I looked back at the question.
I googled the term "audit program" and found it to be defined the same as my understanding of "audit plan."
See http://www.abrema.net/abrema/audit_program_g.html
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