A Model of Trust and Professional Skepticism in the Auditor-Client Relationship - Lori Kopp, W. Morley Lemon, and Morina Rennie (2003) ; Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives - Peter J Baldacchino, Rosalene Caruana, Simon Grima and Frank H Bezzina (2017)

Extract

[...] Even if the auditor must establish a relationship of trust with his client, it turns out that the auditor must keep his critical mind in order to comply with the professional guidelines of his functions and to be able to have the necessary distance to proceed with the audit of the audited companies. Hypothesis To establish an objective and adequate level of trust between the client and the auditor, the auditor must be proactive listeners to understand the client's expectations and challenges. To successfully integrate a proactive and effective relationship of trust in the context of audit missions, the auditor must remain constantly attentive to his client in order to be able to diagnose all his needs and collect the information necessary for an effective control. [...]

[...] too much trust in the information and information given by the client or, on the contrary, an attitude of professional skepticism that does not allow the auditor to understand the whole situation of the client's company, The audit mission cannot be carried out in good conditions with a risk of having financial losses in connection with the control carried out. Thus, through the various researches carried out, it appeared to the authors that there was a glaring lack appropriate guidance in relation to the arrangements to be taken by auditors vis-à-vis their clients, in particular in the context of the development of the relationship of trust between the auditor and his client and the confidence placed in the auditor's professional scepticism. Thus, the profession seeks a certain balance between trust and professional skepticism. [...]

[...] Clients, on the other hand, will rather look for auditors who are available with a real active listening ear to understand their personalities, expectations and needs in the context of the audit engagement in a search for support and help from their auditors. Thus, the article summarizes that auditors, in order to strengthen their relationship with their clients, must put forward proactive communication and listening intended to fully understand and support each of their clients in their audit procedures, for better quality work, with more accurate information and assured customer satisfaction. The second article, A Model of Trust and Professional Skepticism in the Auditor-Client Relationship, was written by Lori Kopp, W. [...]

[...] Assumptions made: Thus, through the synthesis of these two articles on the importance of the relationship between the auditor and the client and in particular through the degree of trust to be established, we can formulate 3 hypotheses. Indeed, through the various questions raised by the authors of the articles cited, very important notions emerge in the context of the establishment of the relationship between the auditor and his client, thus making it possible to formulate constructive hypotheses. Hypothesis Establishing an objective and constructive level of trust between the auditor and the client is critical to the success of the audit engagement. [...]

[...] A Model of Trust and Professional Skepticism in the Auditor-Client Relationship - Lori Kopp, W. Morley Lemon, and Morina Rennie (2003) ; Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives - Peter J Baldacchino, Rosalene Caruana, Simon Grima and Frank H Bezzina (2017) Summary of articles The first article, Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives, written by Peter J Baldacchino, Rosalene Caruana, Simon Grima1 and Frank H Bezzina, aims to compare the opinions of auditors and their clients on the importance of the relationship between the two of them and the real and perceived availability of clients towards their auditors. [...]