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.
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