Auditors gather information through communication with individuals internal and external to the prospective client.Which of the following would be internal to the client?
A)Communication with client personnel
B)Communication with third parties
C)Communication with the client's industry peers
D)Communication with the previous auditor

Question

Quizplus · Accepted Answer

Internal communication refers to communication with individuals within the client's organization, such as client personnel. Third parties (B) are external to the client's organization. Communication with the client's industry peers (C) is not relevant to the audit process. Communication with the previous auditor (D) may be external or internal depending on whether the previous auditor was part of the client's organization or an external firm.

Auditors Gather Information Through Communication with Individuals Internal and External