• A company may have many clients with similar year ends. This will make allocation of time and audit staff difficult.
• Abrupt changes in the client’s business will call for more audit time outside the planned time. This especially happens when the client converts from manual procurement system to a computerized system. Such changes weaken the internal control system in the short term and call for more audit time than was previously planned for.
• Lack of co-operation from client e.g. providing information and explanations in good time is normally difficult for the client. This will be the major challenge for the auditor especially with a client who does not have proper procurement and internal control system.
• Staff turnover in an audit firm. This inevitably interferes with the audit plan because it gives rise to unplanned staff shortages.
