ACCT 562 Week 4 A The Field Work Phase – Discussion
Interviewing (graded)
Class, Both Chapter 15 of the fraud text and the Reider text discussions of field work accentuate the critical skill of interviewing in the audit process. Do you consider yourself a skilled interviewee? If so, why, and if not, what steps?
Possessing good interviewing skills is an important part of being a good auditor. Interviewing is critical and hardÂ…do any of you consider yourselves good interviewers and is so, how did you get that way?
Would it be necessary to ever go back and re-interview a client? What would drive that and what can we do to limit re-interviews?
What percent of the fraud interview would you recommend that the interviewer be “speaking”, vs. “listening”, and why? Please include a definition of what you would consider “listening” to be/mean….
What are the pros and cons of recording the interview, and how would you handle the process/approach the subject (or would you)?