Q.Which of the following is a genuine ADVANTAGE of using an Audit Programme?
(A) It guarantees that no fraud will ever go undetected
(B) It fixes responsibility clearly on the assistant who performed each part of the work
(C) It eliminates the need for the auditor to exercise any professional judgment
(D) It removes the need to ever revise the audit approach in future years

The genuine advantage relates to accountability among the audit team, not to eliminating fraud risk or the need for judgment altogether.

Section c lists several genuine advantages of an Audit Programme: equitable division of labour based on ability, uniformity of approach across the team, easier supervision and review, evidence of work performed, and continuity if staff change — and, centrally, it FIXES RESPONSIBILITY, since the programme records which assistant was assigned which part of the work, making it possible to identify who is accountable if something is done carelessly or omitted.

The other three options each describe something an Audit Programme explicitly does NOT do. Option (A) overstates what any audit tool can achieve — no audit procedure, however well planned, GUARANTEES that all fraud will be caught (a limitation already established for auditing generally). Option (C) is the opposite of good practice — Section c's own limitations explicitly warn that TOO MUCH reliance on a fixed programme, without independent judgment, risks a mechanical, superficial audit. Option (D) is al …

Students sometimes overstate what an Audit Programme achieves, treating it as a guarantee against fraud/error or a substitute for judgment. Its real, more modest advantages are organisational — dividing work, fixing respo …