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Hello,
During the exam while answering the questions can the auditors be referred to e.g., “we”, “our”, “us”. I am little confused about this whether it is appropriate to use these words.
For example:
“Our” detection risk is high…..
“We” must discuss with management….Moreover, instead of using these pronouns, can I just use the word “auditors”.
Thank you.
If you read published answers you will see that “our/we” are generally avoided (as is “my/I”).
What’s wrong with “Detection risk is high”? – “our” or “the firm’s” or “the auditor’s” is completely superfluous.
If answering an audit procedures requirement you can start with action “Enquire of management …” or “Discuss with management …”
If you can’t avoid use “the auditor” (singular) or “the firm” as appropriate.
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