i) Proper Planning
This will solve the problem of disruption since with proper communication between the directors and auditors, the audit process should not take much time.
ii) Use of Journal Entries
Alteration of entries should be done using journal entries which should then be listed for the auditor‘s attention.
iii) Noting down questions
Notes should be taken of any questions raised so that relevant answers can be obtained of a later date without loss of relevance.
iv) Supervision by superiors
The audit staff should be adequately supervised to solve the problem of inadequate diligence.
v) Clarification of auditor‟s responsibility
This will ensure that client staff do not depend on auditor‘s work to solve their own accounting problems.