Which two of the following are examples of audit methods that 'do' involve human interaction?

Question

Options

• APerforming an independent review of procedures in preparation for an audit
• BReviewing the auditee's response to an audit finding
• CAnalysing data by remotely accessing the auditee's server
• DObserving work performed by remote surveillance
• EAnalysing data by remotely accessing the auditee's server

• A
  76% (29)
• C
  3% (1)
• D
  13% (5)
• E
  8% (3)

Explanation

Audit methods are techniques used by auditors to obtain audit evidence. Audit methods can be classified into two categories: those that involve human interaction and those that do not2. Audit methods that involve human interaction require direct communication between the auditor and the auditee or other relevant parties, such as interviews, questionnaires, surveys, meetings, etc. Audit methods that do not involve human interaction rely on observation, inspection, measurement, testing, sampling, analysis, etc., without requiring any verbal or written exchange2. Therefore, performing an independent review of procedures in preparation for an audit and reviewing the auditee's response to an audit finding are examples of audit methods that involve human interaction, as they require reading and evaluating documents provided by the auditee or

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