## One Audit Programme ≠ Universal Programme
### Why a Single Programme Cannot Fit All Clients
Businesses differ across multiple dimensions:
- Nature of business (manufacturing vs service vs trading)
- Size and volume of transactions
- Composition of assets, liabilities, and operations
- Internal control efficiency and design
- Exact nature of service the auditor is engaged to provide
Because of these variations, evolving one audit programme applicable to all businesses under all circumstances is not practicable.
> Exam phrase to memorise: "Evolving one audit programme applicable to all business under all circumstances is not practicable."
### Why Periodic Review of the Existing Programme is Mandatory
Even for a continuing client (same entity, next year), the audit programme must be reviewed periodically because:
1. The client's business policy may change — new products, new markets, diversification.
2. Internal controls may have been strengthened or weakened.
3. Without review, the auditor works on an obsolete programme — this constitutes negligence.
4. Legal consequence: the entire audit may be held as negligently conducted.
### Rigidity vs. Flexibility
A common misconception is that enforcing programme adherence creates rigidity. This is not true because:
- Assistants follow the programme as written (no ad-hoc deviation)
- The principal reviews and updates the programme periodically
- Assistants are encouraged to observe salient features of accounting functions and flag anomalies
Result: Discipline in execution + Flexibility through periodic official review.