Topic 11: Prepare Engagement Work Program

Engagement work program is a document that lists the procedures to be followed during an engagement, designed to achieve the engagement plan.

For assurance engagement - work programs must include the procedures for identifying, analyzing, evaluating and documenting information during the engagement. The work program must be approved prior to its implementation and any adjustments approved promptly.

For consulting engagement - work programs may vary in form and content depending upon the nature of the engagement.

Engagement work plan should be approved in writing by the CAE or designee prior to the commencement of engagement work, where practicable.