• A firm may have many clients with similar year end making time and staff allocation
difficult.
• Lack of competent and experienced working force leading, to secondment and training.
Also lack of staff who can audit in technical areas and also computerized system.
• Abrupt changes in the client business may call for more audit time outside the planned
time e.g. changes in accounting system; internal control system. increase in the size of the
business etc.
• Lack of cooperation from the client e.g. delays in giving information and explanation
necessary for the audit work.
• The depth and extent of audit required by the client e.g. in depth auditing by KRA or tax
authority require more time and competent staff.
• Staff turnover in the audit .firm which will interfere with the overall audit plan.
Kavungya answered the question on May 14, 2019 at 12:50
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