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Which of the following is the best reason for the auditor to interview management regarding the questionnaire responses?

An auditor is using an internal control questionnaire as part of a preliminary survey.

Which of the following is the best reason for the auditor to interview management regarding the questionnaire responses?
A . Interviews provide the opportunity to insert questions to probe promising areas.
B . Interviews are the most efficient way to upgrade the information to the level of objective evidence.
C . Interviewing is the least costly audit technique when a large amount of information is involved.
D . Interviewing is the only audit procedure which does not require confirmation of the information that is obtained.

Answer: A

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