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IIA-CIA-PART2 · Question #431

In addition to gathering information, which of the following is a primary objective of a client interview conducted during the planning stage of an audit engagement?

The correct answer is D. To establish rapport. In addition to gathering information, a primary objective of a client interview during the planning stage of an audit engagement is to establish rapport with the client. Building rapport helps in fostering a cooperative relationship, ensuring that the client is open and…

Planning the Internal Audit Engagement

Question

In addition to gathering information, which of the following is a primary objective of a client interview conducted during the planning stage of an audit engagement?

Options

  • ATo obtain sufficient audit evidence.
  • BTo test the client's knowledge.
  • CTo agree on the auditor's scope of authority.
  • DTo establish rapport.

How the community answered

(34 responses)
  • A
    3% (1)
  • B
    3% (1)
  • D
    94% (32)

Explanation

In addition to gathering information, a primary objective of a client interview during the planning stage of an audit engagement is to establish rapport with the client. Building rapport helps in fostering a cooperative relationship, ensuring that the client is open and forthcoming with information, which can significantly enhance the effectiveness of the audit.

Topics

#client interviews#audit planning#rapport building#engagement objectives

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