What does Harvey need to establish the date, location, and subject of an audit?

To establish the date, location, and subject of an audit, sending a pre-audit letter is essential. This letter serves as a formal communication that outlines the details regarding the upcoming audit. It typically includes information such as the audit's scheduled date, the location where the audit will take place, and specific subjects or areas that will be focused on during the audit process.

The pre-audit letter facilitates clear communication between the auditor and the entity being audited, ensuring that both parties are on the same page prior to the audit's commencement. This step is crucial in the audit process as it allows the auditee to prepare for the audit adequately, gather relevant documents, and clarify any logistical issues regarding the audit.

In contrast, conducting a pre-audit interview primarily aims at gathering insights from key personnel to understand their perspective before the audit, which does not directly communicate the necessary logistics of the audit itself. Conducting an exit interview occurs after the audit has been completed and typically focuses on discussing findings and recommendations. Sending an audit response letter is a follow-up action addressing any findings from the audit, rather than setting it up.