Which responsibility is NOT associated with the Auditor Preparing for the Audit?

The responsibility that is not typically associated with the Auditor Preparing for the Audit is conducting external interviews. The preparation stage of an audit primarily focuses on reviewing existing documentation, establishing audit objectives, and ensuring that the auditor understands the scope and context of the audit. While gathering information is crucial, conducting interviews usually occurs during the audit execution phase, not in the preparation phase.

Maintaining objectivity is essential throughout the audit process and starts in the preparation phase to ensure impartiality and fairness in the audit findings. Reporting imminent danger is a critical responsibility that a safety auditor must uphold to protect individuals and the environment, and documenting all observations is a standard part of the audit process to substantiate findings and support conclusions.