Etiquette and Auditors

Abstract

Advocates training in business etiquette for auditors: an important “people skill” especially where the relationship of auditor and auditee is a delicate one. Discusses the basic principles underlying good manners and business protocol, trust, respect and mutual concern, and their expression in conversational aptitudes, order, propriety and convention. Also considers how to recover from lapses. Reports on a survey of the ranked concerns, with respect to etiquette, of 14 auditing executives.

Citation

Ratliff, R.L., West, R.P. and Peck, R.L. (1992), "Etiquette and Auditors", Managerial Auditing Journal, Vol. 7 No. 6, pp. 17-23. https://doi.org/10.1108/eb017604