What is typically part of an auditor's fieldwork?

Gathering evidence to support audit findings is a fundamental aspect of an auditor's fieldwork. This phase involves collecting and evaluating data through various methods, such as interviews, observations, and examination of records, to substantiate the conclusions drawn from the audit process. The evidence gathered helps to form a reliable basis for the auditor's opinions and reporting, ensuring that the audit is both accurate and credible.

The collection of evidence is critical because it provides the auditor with the ability to assess the accuracy and completeness of the information being audited, which could include financial records, compliance with regulations, or internal controls. This process is essential for ensuring accountability and transparency within the organization being audited, and it underpins the overall integrity of the audit process.

In contrast, reviewing previous audit reports, negotiating next year's budget, and drafting the terms of engagement for new projects may be related activities in the broader context of auditing, but they do not directly involve the fieldwork phase, which is primarily focused on the hands-on gathering of evidence.