Discipline is needed for the auditors, especially audit manager, who is manaing portfolio of client

Throughout the years, with the progress and promotion in the audit career - from audit staff to audit senior to audit manager... - we realized that being discipline is important for an audit manager to manage its portfolio of clients.

Depending on the workload, an audit manager may assigned to manage at least 10 client groups and there are managers who are managing more than 50 client groups, where the size of each client groups varies. It's important to be discipline to plan the audit, execute the audit, review the audit working papers, resolve the accounting issues and close the audit immediately.


Procrastinating, which is a no-no habit in life, would result in delay in audit, overtime hours to be incurred by audit team and audit manager himself/herself. If the audit manager don't carry out his/ her work diligently in a discipline manner. Audit progress may goes beyond the audit team's control - for instance, delay in review by audit manager would causes the client to miss its filing dateline. There will be spill over effect for other audit engagements that are on-going on the same period.


In life, it's important to plan, to execute and be discipline and diligent.