Flexible Audit Program

An audit program which can be change as per the time need, nature of business is known as flexible audit program. Such program should be reviewed on the recommendations and suggestions of assistants. This type of  changes is made due to change in number of work, nature of business, change in management and their feelings. It is just taken as helping part but assistants can use their knowledge, calibre and intelligence.

Advantages of Flexible Audit Program:
a) It is flexible: It can be changed if the change is made in the nature and size of business. So it is flexible.

b) Audit assistants remains happy: Assistance remains happy because it is prepared incorporating to the problems of assistants staff.

c) It is effective and scientific: This program is effective because it incorparates to the change made due to time and situation.