Part II Sec C, 1) Previous Audit Reports, Interviews, Walkthroughs, and…
1) Previous Audit Reports, Interviews, Walkthroughs, and Observations
- Plan the interview.
- Open the interview.
- Conduct the interview.
- Close the interview.
- Document the interview.
- Evaluate the info gathered in the interview.
Purpose (during engagement planning process)
- Secure mgt responsible for the activity being examined
- Clarify info about the area to be audited
- Collect additional necessary info
- Provide an observation of the activities
Input from engagement clients
- to facilitate a high-level client discussion
- place a greater emphasis on satisfying audit customers
- Info gathered during interviews
- Establishing Rapport
- Active Listening
- Open versus Closed Questions
- Questioning Style
explanations of a process or task
conducted by the process or task owner
gather sign audit info
through purposeful visual exam
constitute weak evidence
-> backed up by other evidence/ confirm