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    Resolving Audit Engagement Challenges through Communication
    research summary posted September 10, 2013 by Jennifer M Mueller-Phillips, tagged 09.0 Auditor Judgment, 09.09 Impact of Consultation on Judgments 
    Resolving Audit Engagement Challenges through Communication
    Practical Implications:

    This study documents successful resolutions to actual self-identified audit challenges. Auditors can use this information to be proactive in minimizing future audit challenges and resolving any challenges that do arise in a timely manner. Additionally, the list of unresolved challenges can aid firms in making wise client acceptance decisions as unresolved challenges represent potential liability.


    Bobek, D.D., B.E. Daughtery, and R.R. Radtke.  2012.  Resolving Audit Engagement Challenges through Communication.  Auditing: A Journal of Practice and Theory. (31) 4:21–45.

    challenge resolution, auditor-client interaction, auditor communication
    Purpose of the Study:

    This study was designed to examine the role of communication in real world audit settings and determine how auditors most frequently and effectively use communication to resolve audit issues.

    Design/Method/ Approach:

    The authors sent out experimental questionnaires to 1,289 audit professionals and received 197 usable responses.


    The authors find that communication between audit team members and direct communication with the client are the most common methods of resolving issues on an engagement. By contrast, the authors also find that intra-firm communication with employees not on the audit team does not appear to be a commonly used method of resolving issues related to the engagement.

    Auditor Judgment
    Impact of Consultation on Judgments