Written plan containing the details regarding the conduct of a particular audit is called:

The correct answer is Audit Programme

Key PointsAudit memorandum means a memorandum or letter issued during the course of an audit for eliciting information, confirmation of facts, or any other matter considered necessary by the audit officer in the conduct of an audit.

Audit Planning refers to the design of an audit describing the overall audit strategy and guidelines to follow while performing the audit. It helps in the successful completion of the audit process.

An audit notebook is maintained by the staff of the auditor to record the difficulties, mistakes, and errors noticed during the course of the audit to discuss further with the seniors or auditor before finalizing the audit report.

An audit programme is an action plan that documents what procedures an auditor will follow to validate that an organization is in conformance with compliance regulations.

Additional Information An audit program also called an audit plan, is an action plan that documents what procedures an auditor will follow to validate that an organization is in conformance with compliance regulations.

The goal of an audit program is to create a framework detailed enough for any outside auditor to understand. It should contain the following information:

• the official examinations that have been completed;
• conclusions reached; and
• the reasoning behind each conclusion.