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

The primary purpose of an initial contact with the auditee is to establish the communication objectives. This interaction sets the tone for the audit process and ensures that both the auditor and auditee are aligned in their understanding of the audit's goals. Clear communication objectives help in building a rapport and in clarifying expectations regarding the audit process. This is crucial for facilitating effective information exchange during the audit and ensuring that any concerns or questions from the auditee can be addressed upfront.

While aspects such as determining audit objectives, discussing the audit schedule, and explaining audit procedures are important components of the auditing process, they typically occur after the initial contact has established effective communication lines. The initial contact is primarily focused on ensuring that both parties are on the same page, which is foundational for a successful audit experience.