Which of the following relating to Audit Programme is not correct ?(A) The auditor cannot defend him
Which of the following relating to Audit Programme is not correct ?(A) The auditor cannot defend himself on the basis of audit programme if there is a charge of negligence against him(B) It is useful basis for planning the programme for the subsequent year(C) It helps in the final review before the report is signed(D) It simplifies the allocation of work amongst the audit staff