You often can perform an audit in accordance with all of the standards, and still have a substandard audit IF you did not get out among the clients employees (let them know you are there and where you located), talk to as many people as you can regardless as to whether you may think that they may have any helpful information; constantly observe your surrounding where ever you are at (you never now what you might see) and lastly, listen to not only what people are saying to you but are also saying around you. This presentation is designed to illustrate the importance of making yourself available to your client’s employees, let them know that you are there and where you can be found. Talk with them because if there is a problem, somebody knows and they will often tell you all about it IF you just ask them. Look at your surrounding everywhere you go. What are you looking for? I don’t know but I’ll know it when I see it. Lastly, listen to what they have to say. Every word is important because they may say something that you had not asked about. Remember, you never want to discover something and go to an individual who you determined knew about it and ask, why didn’t you tell me about this and their response was, you never asked me!
Learning Objectives
- Illustrate what auditors are remembered for
- Realizing why your client is so nice to you
- Understanding the importance of making yourself available at their convenience
- Differentiate how to talk to different types of individuals
- Calibrating individuals and why it is so important
- Remembering that words lie, but the body always tells the truth Soliciting information without asking questions
Major Topics
- The importance of making yourself available
- How to start a conversation and what to NOT talk about
- The art of how to listen
- When you don’t understand what they just said
- Don’t fool by equivocations when they respond to a question
- Materiality and perception
