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Audit Program DesignEssay Preview: Audit Program DesignReport this essayAudit Program Design Part IiAudit Program Design Part IIACC/546January 31, 2011At Anderson, Olds, and Watershed, we have developed the following test of controls, substantive test of transactions, and analytical procedures for the audit of the sales and collection cycle, the payroll and personnel cycle, and the acquisition.