Q.An Audit Programme is best defined as:
(A) A diary kept by audit assistants recording their daily queries
(B) A written scheme, prepared in advance, detailing the exact audit procedures to be performed and who is to perform each part
(C) A folder in which all the audit's working papers are physically stored
(D) A brief summary note of the engagement's scope and key decisions

Only one of these four descriptions actually matches the definition of an Audit Programme — the other three describe the Notebook, the File, and the Memorandum respectively.

Section c defines an Audit Programme precisely as a written scheme, prepared in advance of the detailed audit work, that lays out the exact procedures to be applied to the business and specifies which member of the audit team is to perform each part of that work, within what timeframe.

This question is deliberately built from Section h's comparison table, since these four documents (Programme, Notebook, File, Memorandum) are the most commonly confused terms in this chapter. Option (A) — a diary of daily queries kept by staff — is the Audit Notebook, not the Programme. Option (C) — the folder physically storing working papers — is the Audit File. Option (D) — a brief summary of scope and key decisions — is the Audit Memorandum. Each of these is a real, distinct document defined elsewhere in this chapter, but none of them is the Audit Programme. …

This exact confusion — mixing up Programme/Notebook/File/Memorandum — is the single most common error pattern in this chapter. Always ask: is this describing a PLAN made in advance (Programme), a DIARY kept during …