i. Size and complexity of client‘s entity: The amount of audit work may overwhelm audit staff later on despite proper planning, as a result of increasing audit and verification procedures, need to visit all branches etc.
ii. Auditor‘s other assignments: the auditor could have two client firms with same calendar/accounting year ends hence he faces a problem of staffing.
iii. Lack of management support: If the support the auditor was expecting from management is not forthcoming, he may have to change the audit plan, say, seek alternative evidence. This may mess up his whole plan.
iv. High Control Risk: if material mis-statements are not detected by the internal control system, the auditor may form a wrong opinion or have to review all his audit procedures which is time consuming.