Thank you for the opportunity to help you with your question!
i think determining the causes is the most difficult step to complete in an audit.It requires many clarifications.Clarity includes the risks that may have changed as a result of what happened during the year. The auditor asks about recent developments in the company that may cause the audit to differ from prior years. Going on site provides the auditor the opportunity to meet with key employees or new employees and to see for him or herself any changes in the overall operations of the business.
Please let me know if you need any clarification. I'm always happy to answer your questions.