Who prepare audit program, staff auditor or auditi manager?

Audit programme contains step by step instructions to be carried out by team members i.e. it i

The person who will prepare the audit program is someone who has enough experience in auditing. Audit manager certainly has more experience than the audit staff.

simply a list of audit procedures to be executed by team member

it has to be by the Audit Manager

Audit manager prepares it and audit staff follows it

Audit manager prepares Audit Program

staff auditiors

Just follow the ISA200 and ISA220 indications (I suppose that you conduct your audit according to intern standards)...time to read them carefully..

Audit program are lists of audit procedures to be performed by audit staff in order to obtain sufficient appropriate evedence. 

The individual procedures detrmined after obtaining and understanding of the accounting system and determaining the audit stratrgy to be followed. 

AUDIT MANAGER

Audit programme contains step by step instructions to be carried out by team members i.e. it is simply a list of audit procedures to be executed by team members.

The audit manager prepare the audit program.

The person who will prepare the audit program is someone who has enough experience in auditing. Audit manager certainly has more experience than the audit staff.