Most auditors know they need to ask questions, but few understand how to ask the right questions effectively. On this episode Sam breaks down why yes-or-no questions are dangerous, how to create an environment where clients feel comfortable sharing critical information, and the specific techniques that can turn a surface-level conversation into a revealing audit insight. From body language to the strategic use of silence, this episode covers the often-overlooked skill that can make or break an audit engagement.

(00:00) - Introduction to Audit Inquiries

(01:19) - Importance of Asking the Right Questions

(04:43) - Common Mistakes in Audit Inquiries

(06:48) - Characteristics of Good Audit Questions

(14:51) - Improving Inquiry Skills Through Practice

(21:24) - The Power of Silence in Client Interactions

(21:58) - Three Key Tips to Improve Inquiry Skills

(22:45) - The Importance of Body Language and Tone

(24:51) - Avoiding an Accusatory Tone

(27:56) - The Role of Curiosity in Effective Auditing

(32:13) - Handling Different Client Personalities

(34:48) - The Impact of Strategic Questions

(35:35) - The Role of Partners and Managers in Inquiry Techniques

(40:09) - Final Tips for Effective Inquiries

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The Art of Audit Inquiries: Asking Better Questions