Even though audit program has number of advantages, it is not free from limitations. Some of the major disadvantages of audit program are as follows:
1. Audit Program Harasses To Staffs
All the staffs should perform task within the limitation given in audit program. So, staffs can not use their knowledge and caliber which harasses to them.
2. Possibility OF Being Unsuitable
Nature and size of business differs. So, the program which is prepared at the beginning of the year remains unsuitable. Different organizations may have their own problems. So, similar type of program may not be applicable to all.
3. Audit Program Increases The Chance Of Fraud
Staffs of the client get information about the audit program in advance which increases the chance of committing frauds. Similarly, it harasses the audit staffs so they perform the work of audit carelessly which also increases the chance of committing frauds.
4. Audit Program Is Unsuitable To Small Concern
Small concern has less transactions and work of audit can be completed in short period of time. So, audit program is not essential to audit such concern.
5. Exclusion Of Problems Of New Technology
New techniques and technologies are used in the work of accounting. Such technology creates the problem in the work of audit but such problems and remedial measures are not included in the audit program.
