How can these Disadvantages be minimized?

CA Intermediate · Auditing and Ethics · PYQS · May 2026
How can these Disadvantages be minimized?

Suggested Answer and Working Notes:

All these disadvantages may be minimised/eliminated by the auditor in the following manner by: (1) imaginative supervision of the work carried on by the assistants; (2) having a receptive attitude as regards the assistants; (3) encouraging the assistants to observe matters objectively and (4) encouraging assistants to bring significant matters to the notice of supervisor/principal.

Topics: Audit Strategy, Audit Planning and Audit Programme

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