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clash between the companies' rules and regulations and auditing rules and regulations which will again create an issue for the auditor and he will not be able to perform his duties very well. There is also too much workload on the auditors and that's why they are not able to interpret the rules and regulations properly also they don't have enough time and some are very lethargic to memorise the rules and regulations or even read them.

Another problem that is faced by auditors is audit preparation. Every year auditors promised themselves that this year their audit reports will be better than the previous year but still the results remains the same. This problem occurs because of the audit is done at the last moments which causes lots of cause and the work is done under stress and deadlines.

解决方案——Solution

The best possible solution is to revise the rules and regulations timely and train the staff. Most of the audit staff does not have enough knowledge of the rules and regulations. So there might be internal testing system in which all the auditors have to give a test on monthly basis so that these type of issues can be resolved. Then also proper supervision should be done so that to make sure all the auditors are following the rule and regulation and are not having any difficulties in interpreting them. There should also be a body which is only there to help and provide you guidance on the issue like interpretation of rules and regulations.

As we all know that the audit preparation is the most vital part of an audit program. So in order to address this issue an auditor must always keep tabs on time as the time has always been the key to success especially when it comes to auditing. One must schedule his time at least two weeks before the audit is to be done. Audits that are under stress and deadlines are often hazardous

内部控制——Internal Control

It is another factor which has pointed out by famous auditing firms. According to these firms if auditors do not have an internal control then they will not be able to perform auditing of the company properly. It is the job of auditors to have an understanding of internal control as it is very important for the auditor and lies within the framework of the audit rules and regulations. It is further enunciated in the framework of audit rules and regulations that the auditor must see that internal control of has been properly designed and implemented. It all depends on auditors if they want to they can change modify or alternate the even the timings including the procedure of audit. However such changing's shall be entirely based on the assessment of the internal control of auditor including the results that will come out from the internal court. For instance programs that are poorly and badly controlled have more chances failing and crippling, so auditors will need to focus their skill on such programs.

In addition to this auditors may get complete knowledge of internal control through different forms like inquiries, inspection, evaluations, monitoring by going through different document and records and by reviewing previous auditing records and reports. According to the report by KPMG different auditors or different audit firms use different types of methods depend本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。