Measures To Be Taken By the Individual Auditor
- Proper recruitment and training of all staff;
- Allocating staff to particular audits where they have the appropriate skills;
- Planning the jobs well in advance so that it can be approached in a relaxed but disciplined manner and any timing problems can be accommodated;
- Use of audit manuals that conform to audit standards and guidelines;
- Use of up-to-date letters of engagements;
- Quality control measures that ensure review at every stage of the audit;
- Good briefing of auditing staff so that they can recognise put upon enquiry situation;
- Emphasising on materiality and use of adequate sample sizes.