ABSTRACT
Critical relationships exist between the lead auditor and their audit team, between the auditee and their own team, and between the lead auditor and the auditee. This latter relationship can form (or fail) very early in an auditing process. Auditees may fear being found out (FOFO), or that uncomfortable truths may be uncovered. Plausible deniability and a nemawashi approach to communication are discussed. From initial contact with the auditee, when confirming dates and requesting pre-audit information, auditors following The Audit Adventure™ method can use specific influencing styles to build their credibility, bring down barriers, and change the perception of audit. The success of such relationship building is to move the perception of the audit relationship from win:lose or lose:win to an expectation of win:win.
