Before an interview, why is it important for an auditor to form their own hypotheses and review all

documentation from the client?

To impress the client with their knowledge

To reduce the need for follow$-$up questions

To exercise professional skepticism and avoid biases

To minimize the duration of the interviewBefore an interview, why is it important for an auditor to form their own hypotheses and review all

documentation from the client?

To impress the client with their knowledge

To reduce the need for follow$-$up questions

To exercise professional skepticism and avoid biases

To minimize the duration of the interview