An audit programme is the schedule framed by the auditors before starting an audit work.they do it on a daily basis and set their mark for completion of audit within a time drame.

Audit note book is the points/observations written by the auditors everyday at the end of each days audit in a book known as audit note book.

aydit programmes is related to  pre audit job for each day  and audit note book is related to post audit job each day. 

Internal audit is done by the employees of the company and sometimes by a firm of chartered accountants where the the manpower of the company is less.it is done before starting of statutory audit.

interim audit is done before final audit.it may be due to death of the auditor etc. appointment of an interim auditor upto financial year.it is a stopgap arrangement.

A statutory audit is a compulsory audit to be done by a qualified accountant i.e. By the auditor under the relevant companies act and rule. But management audit is done internally by the companies employees and it is not an internal audit.

True and fair view gives a reasonable opinion of the auditor whether the financial statements/records as audited by him are proper to his knowledge based on the checking done by him on test basis as checking all the records i.e. 100% checking is not possible by him.

The main drawbacks are; 1)to complete the audit within a specific period and report submitted thereon,2) many dependencies on the companies employees while on the audit.3) sometimes they don't go deep into the audit and rely on employees version and dependent 4) they deploy inexperienced staff for audit, etc.

As the name signifies, internal audit is done internally i.e. done by the company"s employees where the company has got sufficient and experienced workforce. Otherwise, they appoint chartered accountant firm for doing the internal audit.but in the case of an external audit the entire audit is done by the outside people i.e.chartered accountant firms and the companies employee cannot do it.

An audit committee is an operating committee of a company's board of directors that is in charge of overseeing financial reporting and disclosure.

Advantages * Supervision * Uniformity * Evidence * Helps in fixing up the Responsibility Disadvantages *Rigid *No Initiative *Not Comprehensive *Not suitable for small organisations

Following are the liabilities of an Auditor 1)Liability for Misfeasance 2)Liability for Negligence 3)Criminal Liability

Firstly check whether there exists an internal control system than check whether it is effective or not.Apply Substantial and Compliance procedures to evaluate the internal control system.