But the auditor could not obtain the family's name or talk to the caseworker to follow up.

This approach is not only truth, it has a therapeutic value, for in so explaining himself an auditor can often obtain cooperation which would otherwise be denied.

The auditor should obtain relevant and reliable audit evidence sufficient to enable him to draw reasonable conclusions therefrom.

In addition, auditors should obtain an understanding of the methods and significant assumptions used by the nonauditors.

They also require auditors to obtain an understanding of the recipient's system as well as verify if it is operating correctly.

Then, the auditor obtains initial evidence regarding the classes of transactions at the client and the operating effectiveness of the client's internal controls.

The auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit.

These standards require that analysts and financial auditors promptly obtain sufficient, competent, and relevant evidence to afford a reasonable basis for any related findings and conclusions.

The mission statement can also help an auditor obtain a better understanding of the organization's environment.

If auditors obtain sufficient evidence of the effectiveness of these controls, they can reduce the extent of their tests of compliance.