ADVANTAGES OF AUDIT PROGRAMME

1. It helps in ensuring that all important areas are appropriately covered during audit.

2. It helps in distributing the work among the assistants in accordance with the level of their competence and experience.

3. It provides instructions to the audit staff and reduces scope for misunderstanding.

4. It helps in fixing the responsibility for the work done among the audit staff as work done may be traced back to the individual staff member.

5. It helps in assessing the progress of work by ascertaining what part of audit work has been completed and how much is left.

6. It serves as evidence against charge of negligence.

7. On completion of an audit, it serves the purpose of audit record which may be useful for future reference.