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Why Must Auditors Gain an Understanding of Their Client at the Start

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Why must auditors gain an understanding of their client at the start of every audit?


Definitions:

Conscious Awareness

Pertains to the state of being aware of one's thoughts, feelings, and environment in the present moment.

Automatic Behavior

Actions performed with little to no conscious thought, often due to habits or innate reflexes.

Compulsive Craving

An uncontrollable and intense desire for a particular substance or experience, often associated with addiction.

Addiction

Compulsive drug craving and use, despite adverse consequences.

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