There are two broad categories of audit programmes;
• Fixed Audit Programme: It is a set of standardized instructions which are to be followed while conducting the audit. It includes all possible procedures although not all procedures may be applicable in some situations. A fixed audit programme attempts to take care of every possible situation.
• Flexible Audit Programme: It does not prescribe the exact audit procedure to be followed. It gives an outline of scope, nature and limitations of the audit assignment. It does not predetermine the nature of work to be performed by each team member in the audit assignment. Most of the things are decided as work proceeds.
