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Disadvantages
1.Audit staff who spend much of their time working on one client may find their independence adversely affected.
2. The auditor 's frequent visits may cause inconvenience to the client.
3. It is possible that figures may be altered after they checked.
4. It may be found that outstanding points and queries at one visit are forgotten and not followed up at a later stage. Strict control is needed to ensure that this does not happen
