The auditor is just finishing up the interview with customer service clerk. It was a good interview with only a couple of minor issues. The auditor is running behind schedule but still needed to verify customer survey records. The auditor asks to see the records but is informed that the records are downstairs in another building. To save time the auditor asked the clerk to get 10 records from the last quarter and to drop them off at the auditor meeting room. The auditor moved on the next interview. This way they could stay on schedule and use some free time later in the morning to verify the customer survey records.

Questions:

Important notes: Justify your responses using smart knowledge

1. Is this a good timesaving technique? Explain and justify your response.

2. Need do anything differently? Explain your suggestions. 3. What is the audit principle?