Which element is not generally discussed during the opening meeting of an audit?

During the opening meeting of an audit, emphasis is placed on setting a clear understanding of the audit's objectives and desired outcomes, which helps all parties align their expectations. Introducing the auditor to key organizational personnel fosters trust and facilitates effective communication throughout the audit process. Outlining the audit process itself is crucial to ensure that everyone involved is aware of the timeline, methodology, and scope of the audit.

On the other hand, reviewing each employee’s performance history is typically not a focus of the opening meeting. Instead, the meeting is geared towards establishing a collaborative atmosphere and clarifying the purpose of the audit rather than delving into individual performance evaluations. This enables the audit team to create a supportive environment, allowing personnel to engage openly and effectively in the audit process, without the potential discomfort or defensiveness that could arise from performance discussions.