Relationship between Auditor-Client & Audit Quality


An auditor has to display extra miles of tact and wisdom when dealing with a client. The attitude, approach, and psychology of each client differ as it can be likened to the five fingers of our palm. At the outset, the auditor has to give a feeling and confidence to the client that his advice and opinion will add value to him. Once he gains the confidence of the client the rest is easy. Auditor client relationship and audit quality will effect a long term business.


The auditor has to give a feeling that his top priority will now be solving the client problem. An auditor usually shoots “Why” and “What” to the client and now he may have to face those in return. He has to be polite, accommodating and thus make the client feel comfortable. Then he has to sit with them and find out a solution which is beneficial to both. He has to acquire the trust and respect from the client, this way. At the same time, the auditor should take care not to compromise on his independence when giving his opinion or view. The success of an auditor depends on how he tackles such a situation.