Inquiry method of audit investigation?

Audit investigation method-inquiry method, also known as "side inspection method", refers to a method that auditors find out the doubts and problems found in the inspection process, understand the information that the written materials fail to provide in detail and the problems existing in the written materials, find out the truth and obtain inspection evidence through investigation and inquiry of relevant personnel inside and outside the audited unit.

Query methods are divided into two categories:

1, face-to-face teaching method

Face-to-face inquiry is an audit method in which auditors seek opinions from relevant personnel of the audited unit and verify the situation. It can be an interview, an auditor's recording or a written answer. For the results of face-to-face inquiry, the auditor and the interviewee shall sign and seal the inquiry record, clarify the responsibility and ensure the reliability and validity of the evidence.

2. Letter inquiry method

Letter inquiry method refers to an inquiry method in which auditors design a set of letters according to the specific needs of audit and send them to relevant units and personnel, and obtain relevant information according to the answers of the other party, or confirm some questions.

Among them, face-to-face questioning can obtain oral evidence; Letter inquiry method can obtain written evidence and is one of the most commonly used methods for auditors.