THE IMPORTANCE OF THE INTERVIEW METHOD IN ENSURING THE RELIABILITY OF AUDIT EVIDENCE
DOI:
https://doi.org/10.47390/SPR1342V5I1Y2025N16Keywords:
audit, evidence, interview, financial statement, data, audit opinion, control.Abstract
This article reflects the purpose of the audit, audit evidence, the importance of audit evidence, the procedure for obtaining audit evidence, methods for obtaining audit evidence, the auditor's tasks during the interview process, psychological abilities and skills that are important for the auditor in conducting the interview process, the concept of the interview, factors to consider when organizing the interview process, risks and problems that may be identified as a result of the interview, measures to be taken to eliminate these risks and problems, increase awareness of fraud, and form a culture of ethics and honesty in the enterprise.
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