XXX AUDIT YZ LTD

[Type the client’s name and Y/E ]

Audit program

Head office and branch

Auditor: Date of completion:

Supervisor: Date section reviewed:

Note: If only one auditor is completing this audit program, he /she does not have to insert initials on each separate question of the program. Supervisors review points can either be recorded on «comments/explanations» column, or on audit completion review checklist.

Par. no Audit Procedures/steps W/P

Ref.By Comments/

Explanations K

Audit conclusionBased on the substantive test procedures, I/we performed as outlined above, it is my/our opinion that the audit objectives set forth at the beginning of this audit program have been achieved, except as follows: ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….……………………………………………………………………………….………………………………………………..

Date: ...…/…/201…. Name/Signature of auditor: ……………………………………… ………………….Date: ...…/…/201…. Name/Signature of supervisor: ……………………………………… ………………….

END

[APSEROU SHIAKA & CO] Head Office and Branch [2]