Which auditing approach increases the reliability of audit findings when discrepancies are found during interviews?

Documenting discrepancies in audit reports is essential for increasing the reliability of audit findings because it creates a formal record that can be referenced later. This practice ensures that any inconsistencies brought to light during interviews are captured, providing a basis for further investigation and analysis. Documenting discrepancies allows auditors to maintain transparency and accountability in the audit process, facilitating a structured approach to addressing issues that arise.

Moreover, having a documented record helps in tracking the resolution of the discrepancies and allows for a comprehensive review during subsequent audits. This also aids in building a clear narrative of findings that can be shared with stakeholders, ensuring that any issues identified are not overlooked in future assessments. Therefore, the act of documenting discrepancies enhances the integrity of the audit process by ensuring that all findings are formally acknowledged and acted upon when necessary.