Advantage of Audit Program:

1) Helps to present as a proof: If an auditor has accused a negligence, he can present it as a proof and can get clearance.

2) Helps to make responsible: In audit program, the work of assistant is clearly defined and assistant puts signature in the completed work. Hence audit programmes helps to make responsible.

3) Helps to make uniformity: Uniformity can be maintained in the work of audit if the work of audit programe is performed. Audit program is pre-determined work.

4) Save time and labour: In the audit program on the direction which are to be given to the assistant are clearly stated which hekps to complete the task in time and it also helps to save the labour.

5) Increases efficiency: The works are divided in the audit program among the assistant staff on the basis of their skills, qualification and intelligence which helps to increase efficiency.

6) Helps to control: An audit program can be used as a control system for the work perform by the assistant.

7) Knowledge of work progress: Audit program helps the auditor about the knowledge of work progress. It also helps to know the remaining work. Comparison of work can be done with the help of audit program.