Easy and quick discovery of errors: As the auditor starts checking just after the completion of the transaction, it becomes very easier for the auditor to detect anyfraud and errors .  

Moral check of the client staff: As  auditor visits frequently and checks the accounts at regular or irregular intervals, this method of auditing provides moral check on the employee of any organization.

More knowledge of technical details: Continuous audit will help auditor to understand the technicalities of the business. This will help the auditor to make valuable suggestions for the improvement of the any business.      

Audit staff can be kept busy throughout the year: The auditor can make his audit plan in a systematic manner. He can evenly spread his work to the audit staff throughout the year.

Quick presentation of accounts: Audited accounts can be presented just after the end of the financial year as the auditor has already completed most of his routine audit work.

yEfficient audit due to more time: Since the audit is carried out throughout the year sufficient time is available for detailed checking.