Auditing and Assurance Services 1st Edition by Iris Stuart

Exercise 6

Evidence requirement. You have been assigned to supervise Jason, a new audit hire. He doesn't understand why auditors gather so much evidence and wants to know why they do not simply talk to the client and then make a decision. He is confident that he could gather good information in his conversations with the client. He wonders why he is being asked to doubt the client's word and is not sure that he is prepared to do this.
a. What would you say to him to explain the evidence requirements
b. How would you convince him of the necessity of gathering sufficient documentation