What is the main purpose of fieldwork in an audit?

The primary purpose of fieldwork in an audit is to gather evidence in support of the audit report. This phase is crucial as it involves the collection and evaluation of information that will substantiate the auditor's findings and conclusions. During fieldwork, auditors engage in various activities, such as reviewing the organization’s records, examining documentation, and testing transactions.

This evidence collected helps ensure that the audit provides a true and fair view of the organization's financial position and operational efficiency. The findings from fieldwork are what ultimately inform the auditor's opinions stated in the final audit report. While conducting interviews and analyzing financial ratios can occur during fieldwork, these are means to the end of gathering substantive evidence rather than the primary objective itself. Implementing control measures is typically part of a broader risk management or internal control strategy rather than an inherent goal of the audit fieldwork.