First and foremost “Not answering the Q set” – though this takes many forms – e.g: – Regurgitiating a rote-learnt answer to a possibly similar Q – Answering with substantive procedures when ToCs are asked for – or vice versa – Answering with management’s reponses to risks/controls instead of the auditor’s responses – Repetition of essentially the same point – Not answering at all a part of a Q (the list is endless)