While the verification of the cash account is quite commonly the first step in the commencement of an audit it may not always be. Indeed, no general rules or procedures can be laid down, as each case must be considered in view of the surrounding circumstances. When the principal has determined the amount of work to be performed, he will probably request that some or all of the vouchers of the period shall be ar ranged in such an order as will best facilitate the work.
5. Cooperation with the auditor in his work.—The client should provide the auditor with a proper place in which to work; not only should good light be fur nished and as little artificial light as possible, but the auditor should also be given plenty of desk room for handling the books and papers. It is much better to assign, if possible, a separate room or a separate sec tion of the office for the auditing staff. It is also de sirable to secure for them a place which is not easily accessible for the office force. Experience has shown the necessity of this requirement, because of the client are always more or less prone to attempt to secure access to the working papers of the auditor. This is prompted in part by a natural curiosity to see how auditors go about doing their work, and possibly a desire to secure certain information about the client's business which they could not obtain ordinarily.
Auditors are naturally very careful to guard against outsiders overlooking their papers. It will be noted that, upon the approach of outsiders, not only will the working papers be covered but the books also placed in such a position as to be safe from prying eyes. The close approach of outsiders naturally in terferes with and interrupts the work of the auditor. Therefore, every precaution should be taken to secure privacy for the auditor and his staff.
6. Relation between employes of the client and the auditor's stag .—The position of the auditing staff upon a first audit is quite often very trying and calls for the exercise of considerable diplomacy. There is a natural resentment on the part of some employes to ward the review of their work. This attitude, how ever, may be largely dispelled by the courteous and cordial behavior assumed by the auditor's staff.
The presence of auditors will more or less interfere with the work of the client's office force, because on certain occasions, the auditors may wish to use a book in connection with their work when one of the client's force may need it for posting or for reference. While the auditor will always attempt to gauge his work so that it will not interfere with the current work in the client's office, yet the fact must be borne in mind that temporary interruptions must occur. It is, more over, more economical to allow the auditors to use whatever books they need, and not to delay their work. Possibly arrangements can be made whereby the audi tor may have access to the books in current use for a certain number of hours during the day, and the office force during the balance of the time.
The harmonious cooperation between the auditor's staff and the staff of the client cannot be too strongly emphasized. The disagreeable situations growing out of this lack of cooperation is another reason for urg ing the proprietor to select the right type of profes sional auditor in the first instance. A difference of a few hundred dollars in the fee to be paid for the work done is not an important matter, in itself, but if it should happen that the auditor who quoted the lower fee has succeeded in disorganizing the office force, or has prejudiced the personnel against both the proprietor, and himself it becomes a matter of extreme importance.
7. The auditor's working papers.—The detailed work of the audit will, in the majority of cases, be performed in the office of the client. The necessary statements and reports will be made up in the office of the auditor from the working papers prepared by him in the client's office. In some instances, busi ness men, who have not had very much experience with auditors, may object to the practice of the audi tor in taking from their office the details of the busi ness. From experience in other matters, certain clients may have lost faith in human nature, and may be convinced that they are running a grave risk in allowing the auditor to take with him certain facts and figures of the business developed by the audit.