Audit and Assurance Practice Exam 2025 – Complete Prep Resource

Fieldwork in auditing refers specifically to the phase where evidence is collected and evaluated. This is a critical part of the audit process, as it involves the auditor performing hands-on activities, such as examining financial records, conducting interviews, and observing operational processes. The aim is to gather sufficient and appropriate audit evidence to support the conclusions that will ultimately be included in the final audit report.

During fieldwork, auditors test the processes and systems in place to ensure accuracy and compliance with relevant standards and regulations. This phase is typically characterized by direct interaction with the client's operations and documentation, allowing auditors to assess the effectiveness of internal controls and the reliability of the information provided by the client. The insights gained during fieldwork are integral to forming an opinion on the financial statements being audited.