The audit programme is helpful to the auditor in many respects. The merits of such an audit programme are
- Efficient distribution of work: The audit programme may be prepared to keep in mind the level of competence and experience of each staff member of the audit team. While senior audit clerk is given relatively complex assignments, the juniors are responsible for routine work. This makes for smooth and efficient execution of the work.
- Staff on leave: The auditor can keep consistently in touch with the work done by his staff. In case of absence of a junior auditor or audit staff is absent from the job, it would be possible for the information available in the programme
- Systematic: Naturally the programme avoids any possibility of leaving out verification of certain information and records related to the business. Thus ensuring that it is carried out systematically.
- Responsibility: In case a fraud or an error remains undetected the responsibility for negligence can be fixed on the clerk who had performed that work.
- The groundwork for audit operations: It is based on the audit operation in the current as well as future years. Even if there is a change in the staff conducting the audit, the new staff will have no difficulty in knowing what is required to be done by them in any audit operations.
- Uniformity: It may lead to uniformity in the work done by a similar programme from time to time. The work done by audit staff will be uniform and standard quality because all of them follow the programme prepared by the same auditor.
- Basis of subsequent revision: It serves as the basis for revision in the audit programme in the light of any changes taking place within the enterprise and also the experience gained in the course of conduction the past audit.
- Control: It serves as a ready checklist of procedures to be applied and the work already finished. Supervision and control of the work can be undertaken and conveniently as every work is undertaken in a plant way.
- Guidance: It is a kind of guidance to the audit clerk for the work he has to perform. Thus it is kind of assurance of the auditor the junior will not overlook, essential points while checking the accounts.
- Evidence: It may be used as evidence by the auditor in the court, in case of the charge against him that he has done some work. That is in a court of law, the audit programme serves as material evidence justifying the working of the auditor.
