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| Tekijä: | Wells, J. T. |
| Otsikko: | Ten Steps to a Top-Notch Interview |
| Lehti: | Journal of Accountancy
2002 : NOV, VOL. 194:5, p. 99-102 |
| Asiasana: | AUDITORS INTERVIEWING CLIENTS ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | It takes a combination of careful observation and inquiry to conduct an effective audit. Although auditors are adequately trained to be alert at a client site, most learn on the job how to ask questions to elicit specific information. This is a matter of no small importance because CPAs frequently have to inquire about operations and procedures, to document internal controls and-on occasion-to question the honesty and integrity of management and employees. For practitioners who want to improve their interviewing skills, this article will emphasize what not to do or say to uncover wrongdoing. A question is one of the most powerful tools available to auditors. When conducting audits or fraud examinations, they are free to ask any employee about anything in which they have a legitimate interest. |
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