What is the purpose of an initial contact with the auditee?

The purpose of an initial contact with the auditee is to establish the communication objectives. This initial engagement sets the stage for a successful audit by ensuring that both the auditor and the auditee are clear about the communication channels, expectations, and how information will be exchanged throughout the audit process. By establishing these objectives, the auditor can facilitate effective dialogue, promote transparency, and build rapport, all of which are critical for the audit's effectiveness.

In this phase, the auditor can discuss how updates, feedback, and concerns will be communicated. This clarity helps to prevent misunderstandings later in the audit and fosters a collaborative environment.

While determining the audit objectives, discussing the audit schedule, and finalizing the audit procedures are crucial tasks in the auditing process, these tasks typically occur after the communication objectives have been established. The initial contact primarily focuses on ensuring that both parties are aligned in their communication strategy, which serves as a foundation for the subsequent audit activities.