• This improves the efficiency the efficiency with which they are prepared.
  • They act as guidelines or instructions to audit staff and facilitates delegation of work
  • They provide a means to control the quality of audit work by ensuring that minimum quality standards are maintained.
  • Ensures that all relevant issues in the audit area are addressed.


  • It is not appropriate to follow mechanically a standardized approach to the conduct and documentation of the audit work without regard to the need to exercise judgment.
  • Work becomes mechanical
  • Client’s staff may become familiar with the method.
  • The initiative of the audit staff may be stifled.