Audit Planning Planning brings promptness and perfection in performance. Planning in audit operations is considered as an essential prerequisite. It enables an auditor to cover different aspects of
Advantages of Audit Programme The benefits of a well designed audit programme can be outlined as follows: 1. Assignment of responsibility is made easier since each job or
Disadvantages of Audit Programme Audit programme has certain disadvantages and limitations, which should be taken care of. 1. The auditor’s task becomes mechanical and as a result initiative
What is an Audit Programme? The written plans prepared by an auditor showing the nature, duration and extent of the audit procedures to be adopted to conduct the
