Q.A key LIMITATION of an Audit Programme is that it can:
(A) Make the audit work mechanical and curb an assistant's own initiative and judgment
(B) Make it impossible to divide work among different assistants
(C) Prevent the auditor from ever fixing responsibility for omitted work
(D) Make the audit take place without any advance preparation at all

The genuine limitation is about rigidity reducing independent thinking — the opposite problem from what options (B), (C), and (D) describe.

Section c lists the Audit Programme's limitations honestly alongside its advantages: it can make the work mechanical and rigid, since assistants may simply follow the listed steps without exercising independent judgment on unusual matters they notice; a standard programme may not fit every business exactly and may need real revision before reuse; skilled staff may find a fixed, detailed programme monotonous and restrictive; and an outdated, unrevised programme can lead to a superficial, box-ticking audit. …

A common trap in MCQ distractors is to state the exact OPPOSITE of a true advantage and present it as a limitation, or vice versa. Always check which list (advantages or limitat …