An auditee, a state government office, continually fails to provide information to the auditors. The auditors earlier discovered a significant unfavorable variance in the office, and the office management has displayed an uncooperative, even antagonistic attitude since then.

Required:

a. How might participative auditing have prevented such a conflict?

b. What precautions may be taken by the auditors to preserve their independence while still using the participative approach?