DIFFERENCE BETWEEN AUDIT PLAN AND AUDIT PROGRAMME :

Audit Plan	Audit Programme
It lays down the audit strategies to be followed for conducting an audit such as identifying the areas  where special audit consideration and skills may be necessary, obtain the knowledge of business etc.	Audit programme is an outline of how the audit is to be done, who is to do what work and within what time.
Plans should be made to cover, among other things :	It lays down the following audit procedure to be followed :
(i) Acquiring knowledge of accounting systems, policies and internal control procedures	(i) Evaluation of internal control
(ii) Establishing the expected degree of reliance to be paced on the internal control	(ii) Ascertain arithmetical accuracy of books of accounts
(iii) Determining the nature, timing and extent of the audit procedures to be performed	(iii) Vouching of transactions’
(iv) Co-ordinating the work to be done	(iv) Verification and valuation of assets and liabilities
	(v) Ledger scrutiny
	(vi) Checking of overall disclosure and presentation of all items in the final accounts.
	(vii) Preparation and submission of audit report.