Auditing: Article Summary

Introduction
Audit interview is one aspect of auditing that needs to be carefully considered when an auditor intend to gather information that can be use to support an audit opinion. It also enables the auditor to have an in depth understanding of company reporting systems. However, when audit interview is not carried out effectively, the outcome may not benefit the auditor or the organization. This paper summarizes and analyzes the article entitled, “A Guide to Effective Audit Interviews.” The is article has been written by Edward Seipp and Deborah L Lindberg and it gives some guidelines on how the….

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