Why should a junior auditor accompany a more senior auditor to lengthy interviews of client personnel?

Question

Quizplus · Accepted Answer

The Answer is A more junior auditor should accompany a more senior auditor and act as a note taker if the interview is to be lengthy or broad-ranging. This will both enhance the learning of the more junior auditor and it will enhance the effectiveness of the interview process. The more experienced auditor can focus on the meaning of client responses, manage the flow of the interview, note and interpret the non-verbal reactions of client personnel, and draw out nuances of client's responses. The less experienced auditor relieves the senior auditor of the distraction of note taking and learns to conduct an effective interview through observation of the more senior colleague.

Why Should a Junior Auditor Accompany a More Senior Auditor