Abstract:

The success of communication between the auditor and the auditor in the audit activities is of great importance in the conduct of the audit activities, information collection and reporting. Effective communication with the senior management is necessary to ensure that this process is successfully carried out and completed. This study also reveals the findings of a qualitative research and explains the communication skills that auditors should have, the topics that should be taken into account in communication. According to the research findings, auditors prefer face-to-face communication in the first place; they point out that it is important to carry out communication in a social framework to obtain information. The research finds that the use and understanding of body language, the careful use of words in written communication, the efficient use of time in communication are important in the control processes.

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