2. progress of the work done by

2. The auditor can know about the progress of the work done by his staff.

3. Since the programme takes into consideration all the details involved in the work to be followed during audit, no portion of the work is left from checking. 4. It increases the efficiency of his staff as in that case, possibility of errors and negligence is minimized.

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5. Another advantage that follows is that in case a clerk goes to leave, the portion of the work where he has left can easily be located and assigned to another clerk. 6. The auditor can produce it as an evidence to prove against the charges of negligence leveled against him as this programme is a proof to justify and show that a particular work has already been done by him. 7. It provides a sort of guidance to ensure that the whole work of audit has been properly distributed and nothing has been omitted. 8.

The work of audit can be done smoothly with uniformity and the auditor can proceed well with the same set programme in subsequent audits. 9. Before signing the report, it is easily possible for the auditor to have the final review of the work done by him. At this stage, it may be explored whether everything has been completed or not. 10. It provides a clue to prepare a plan of action for the years to come.

11. With the help of audit programme, the work of audit can be completed in time quite methodically and efficiently. 12.

The audit programme after completion of work becomes a sort of progress chart and the auditor can easily find out that the work has been completed as per his plan and with its help, he can confidently proceed to sign the final audit report.


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