CA Inter P5 · Chapter 2 · Question 8 of 11
Which of the following is generally regarded as a limitation of using a standard audit programme?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) The work may become mechanical, and assistants may not look beyond the listed steps even when circumstances call for it
Explanation
A common criticism of audit programmes is that they can make the work mechanical and discourage initiative, so that unusual matters outside the programme are missed. They help allocate work and evidence work done, but supervision and review are still required. Programmes should be reviewed and adapted to the circumstances.
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