Appreciating the client’s experience doesn’t detract from the quality of an audit, it reinforces it. Active listening and being genuinely willing to understand a client’s challenges allows auditors to communicate more effectively, anticipate concerns, and reduce issues in the audit process.
Building rapport and developing a trusting professional relationship with clients can better position auditors to gather the correct evidence and efficiently resolve any potential issues. Maintaining trust helps ensure a successful engagement. In the modern business environment, attaining technical skills alone is not enough; what sets great auditors apart is adaptability, client awareness, and transparency.
Clients can get frustrated when auditors don’t take the time to fully understand how their business operates. A lack of understanding of the client’s business can lead to irrelevant requests, misinterpretation of financial records, and miscommunication between the parties. Auditors should make a sincere effort to gain background knowledge of their client’s industry, ask operational questions, and take the time to go beyond the trial balance.
Clients often struggle to balance a great many concerns, including staff management, closing deadlines, and reporting to boards. It’s important to keep in mind that the client is hard at work running their business, and it can be frustrating to field constant questions and requests that might have been avoided if the auditor had a clearer sense of how the business operates. Constant audit requests (especially those that may be deemed avoidable) can feel like added weight. A little patience can lead to a lot of cooperation.
Simple professional kindness – such as expressing gratitude, keeping requests reasonable, and responding in a timely way – can make a big difference in how well the teams collaborate. Audits should always be seen as a service, not a basic compliance checkpoint or legal formality. Auditors are service providers, not enforcers, and the client is the one in need of that service. Performing an audit isn’t about pointing out everything that’s wrong; it’s about providing insight by identifying risks, strengthening internal controls, and delivering the kind of assurance the client can use to make better decisions.
Many young auditors tend to lean on technical vocabulary. In many cases, clients are not fully versed in audit terminology, especially in smaller companies. Using technical jargon or assuming too much about a client’s knowledge of the audit process can lead to confusion and avoidable delays. It is important to be simple yet professional when communicating with clients. Clear requests lead to faster turnaround and fewer errors. Auditors should avoid acronyms and be concise, while offering enough context to explain what they actually need. Understandable communication on both sides can make an audit run much more smoothly.
Additionally, consistency in how auditors communicate from year to year can build lasting trust with clients. When prior-year documentation is accurate and well organized, it saves clients from having to re-explain the same processes or resend documents they already provided. That kind of continuity shows that the auditor values the client’s time and effort. Small steps, like referencing prior-year notes and, where appropriate, assigning familiar team members, can help build dependable working relationships. Clear communication and thoughtful continuity can foster trust and make the audit process smoother for everyone involved.
Clients, especially experienced CFOs, controllers, and accounting managers, often know their accounting records better than anyone. Many have years of hands-on experience, not just with their business but also with accounting and financial reporting. A lot of frustration arises when clients are treated as if they don’t understand their own records and systems. The frustration grows when their answers are regularly second-guessed. This tends to happen when auditors over explain, question routine decisions without a clear reason, or make assumptions about the client’s understanding. To avoid this, auditors should show respect through their tone, patience, and attention to detail. This means remembering what was discussed and acknowledging the client’s level of proficiency. This is most important when working with senior finance professionals. Asking questions is still necessary, but the approach should be curious, not condescending. That kind of tone builds professional trust and encourages open dialogue. Auditors should approach each interaction with a sense of humility and real respect for the client’s knowledge and industry insight.
Another common source of client frustration is last-minute requests and a generally disorganized audit timeline. Last-minute demands seriously disrupt a client’s workflow and create unnecessary stress. They also damage the working relationship and can make the audit team appear unprepared and unprofessional. Real efficiency doesn’t come from rushing. It comes from thoughtful, strategic planning. Being proactive about sending Prepared by Client lists early, identifying likely bottlenecks (like bank confirmations or legal letters), and grouping requests together can minimize disruption. Organizing and prioritizing tasks early makes the process more structured and manageable for both the client and the audit team. Efficiency should be treated as a core part of service quality because rushed audits often lead to repeat issues and unnecessary rework.
Sometimes clients offer valuable context, but only if the auditor is really listening. Cutting off the client or assuming you already know what they’re going to say can mean missing something that matters. A simple question like “What changed this year?” or “Is there anything new on the horizon?” can reveal risks far earlier than a checklist ever will. Listening isn’t a detour from the audit process. It’s part of it. It’s how you build trust, gain a deeper understanding of the business, and avoid future surprises.
Better audit outcomes all trace back to strong professional relationships between auditors and clients. Auditors can build those relationships through empathy, clear and consistent communication, and by listening carefully and remembering what the client shared. Clients who have a trusting relationship with their auditors are much more willing to share accurate information and cooperate through the audit process. When clients know and have seen their auditors take extra steps to help them, they are much more willing to reciprocate that effort. Auditors should prioritize developing collaboration skills in addition to technical audit expertise. Respecting your client’s experience doesn’t weaken your objectivity. It sharpens your judgment and strengthens the value of your work.
Anthony J. Borrelli is a staff accountant at Maillie LLP in West Chester, Pa. He holds a B.S. in Accounting from the University of Pittsburgh and is committed to maintaining compliance and upholding the integrity of accounting processes.
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Statements of fact and opinion are the authors’ responsibility alone and do not imply an opinion on the part of the PICPA's officers or members. The information contained herein does not constitute accounting, legal, or professional advice. For actionable advice, you must engage or consult with a qualified professional.