During an audit, how should the auditor handle questions from the employer?

Inviting questions and defending the results objectively is essential in an audit context. This approach fosters transparency and allows for open communication between the auditor and the employer. By encouraging questions, the auditor demonstrates their commitment to clarity and accountability, which are critical in an auditing process. Objective defense of the results helps in establishing trust and ensuring that the information provided is well-understood by all parties involved.

Such interactions can also uncover areas of misunderstanding or concern and provide the opportunity for further explanation, thus enriching the overall audit experience. This collaborative environment not only enhances the respect for the auditor's findings but also promotes a culture of continuous improvement within the organization.

In contrast, rejecting all questions could create an atmosphere of secrecy and mistrust, discouraging dialogue that might be beneficial to both the auditor and the employer. Only answering questions post-audit might hinder real-time clarifications and discussions that could address concerns immediately. Discussing only positive outcomes would not present a true picture of the audit findings and could undermine the integrity of the auditing process. Therefore, maintaining an open channel for questions and responding to them objectively embodies the principles of good auditing practice.