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AUDIT PROGRAM (100 points) Direction: Choose two (2) peculiar transactions of a bank and create an audit program. An audit program, also called an audit plan, is a set of directions that the auditor and its team members need to follow for the proper audit execution. After preparing an audit plan, the auditor allocates the work and prepares a program that contains the audit team's steps to follow while conducting an audit. Thus, an auditor prepares a program that includes detailed information about various steps and audit procedures to be followed by the audit. Your audit program must contain the following: 0 Transaction. It is the chosen bank transaction. 0 Audit Objectives. It contains the specific audit objectives that must be obtained upon auditing the said account. It also contains the financial statement assertions that the audit objectives will address. 0 Audit Procedures. It contains the specific procedures that must be conducted to attain the audit objectives. It is divided into two (2) sections: 0 Test of controls. It contains specific steps in testing the effectiveness and efficiency of the controls established for the peculiar transaction. 0 Substantive procedures. It contains specific steps that would enable the auditor to attain conclusive evidence supporting the steps in the test of controls