before the audit: more than just checklists
effective inquiry starts with knowing how to ask the right questions.
by alan anderson, cpa
transforming audit for the future
to weave relevance into the fabric of your firm culture, your team must shift from just getting the work done, with relevance as an afterthought, to putting the client at the center of the audit. that starts by building a foundation with the four u’s of understanding your client, the industry, the standards and how to audit.
more: are you correctly identifying the relevance intersection? | lack of relevance drives audit commoditization | five crucial attributes for successful audit leadership | traditional audits don’t deserve premium billing | four basic understandings every auditor must master | put the ethics code to work for your clients and your firm | turning audit & accounting into assurance & advisory | wanted: great audit mentors | is audit in crisis because of definitions? | stop sending the wrong message to audit teams | closing the audit expectations gap
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to master these, you first need a natural sense of curiosity. out of curiosity comes inquiry. we’ve all been taught that inquiry is one of the fundamental components of the audit process. but too often, inquiry doesn’t go any further than getting some answers to the questions on a checklist. and too often, those questions are the same ones that get asked at every audit engagement. the client has probably heard them (and answered them) more times than you can imagine.
