Audit program is the detail work plan of audit. So, it has the following objectives:
1. Audit program helps to check systematically the books of accounts which helps to conduct fair audit.
2. Audit program specifies the time period clearly, which helps to complete the work of audit in less time.
3. Assistant should sign after the completion of work which specifies the responsibility and accountability of staffs . It also helps to prove the completion of task.
4. Review of proposed scope of audit preparing proper plan.
5. Audit program shows the way to the new staffs to perform work of audit.