What is the role of the Information Gatherer during an audit?

The role of the Information Gatherer during an audit is primarily focused on collecting information and answering questions that arise during the audit process. This individual is tasked with gathering necessary data from various sources within the organization to support the audit's objectives. By collecting relevant documentation and data, the Information Gatherer ensures that the auditors have access to accurate and comprehensive information for their analysis.

This position is crucial as the quality and completeness of the information gathered can significantly impact the audit's effectiveness. The Information Gatherer acts as a liaison between the audit team and the organization, facilitating communication and information flow, which helps in forming a clear understanding of the organization's operations and any potential risks.

Other roles, such as planning and strategy, validating financial statements, and conducting substantive tests, are performed by different members of the audit team, including auditors and managers. Each of these functions is vital, but the distinct responsibility of the Information Gatherer is centered on the collection of data and providing answers to the auditors' inquiries, making it the correct choice in this context.