Question

The auditor's supervisor is writing the performance assessment for the auditor on this preliminary survey assignment. The supervisor cites the need to review management's responses on the control questionnaire. The auditor should have interviewed management for additional information because the interview technique?

1) Provides the opportunity to insert questions to probe promising areas.
2) Is the most efficient way to upgrade the information to the level of objective evidence.
3) Is the least costly audit technique when a large amount of information is involved.
4) Is the only audit procedure that does not require confirmation and walk-through of the information obtained.

Answer 1

The auditor should have interviewed management for additional information because the interview technique provides the opportunity to probe promising areas and gain a deeper understanding of the control questionnaire responses.

Step-by-step explanation:

The auditor should have interviewed management for additional information because the interview technique provides the opportunity to insert questions to probe promising areas. By conducting interviews with management, the auditor can gather more detailed information and gain a deeper understanding of the control questionnaire responses. Additionally, interviews allow for a more interactive and flexible approach to obtaining information, compared to other audit techniques.