When preparing an engagement program for a human resource audit, stating the work steps in the form of questions is appropriate. This method helps to ensure that all necessary areas are considered and reviewed thoroughly. It promotes a thorough and inquisitive approach, leading to a more effective audit. Using a standard audit program from past years, including tests requested by the client, or deferring the preparation until after field work are not advisable as they may overlook current, specific, and unique aspects of the current audit.