An audit program provides the detailed roadmap for conducting an audit engagement, specifying the nature, timing, and extent of audit procedures to be performed. It translates high-level audit objectives into actionable steps, assigns responsibilities, and ensures consistent methodology across audit teams. Programs evolve based on risk assessments, prior findings, and changes in the control environment. Each procedure identifies what to examine, sample sizes, documentation requirements, and expected outcomes. For a financial statement audit, the cash program might include procedures for confirming bank balances, testing reconciliations, evaluating segregation of duties, and analyzing unusual transactions. Well-designed programs balance thoroughness with efficiency, focusing effort on higher-risk areas while maintaining sufficient coverage for reasonable assurance.