Major drawbacks or disadvantages of audit program can be expressed as follows:
1. Not Suitable For Small Firms
Audit program is not suitable for small business firms having less volume of transaction.
2. Lack Of Flexibility
Audit program lacks flexibility due to the rigidness.
4. Lack Of Initiative
3. Harasses To Staffs
Audit work should be completed within the given time by following the instructions and procedures provided in the audit program. So, it harasses to the employees.
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Audit work is performed according to the audit program. Employees cannot work according to their skills and experience. They cannot give any suggestion to improve the work. So, it lacks initiative.
5. Unsuitability
Audit program is design according to the size and nature of the business. So, audit program of one business firm may not be suitable for other business organizations.
