"R" you truly risk focused? Is your focus on the highest potential area of risk for any organization - the control environment? Are you auditing at the "top?" Are you evaluating such issues as integrity, competence of management, ethical values, etc.?

Various ways are available for us to collect audit evidence, including interviewing. Are you good at interviewing? Can you adjust and adapt to different management styles and situations during the interview process? Are you asking the right questions?

Equally important, are you a good listener? Is the "customer" really listening to you? Listening skills can be learned and do not necessarily come naturally.

AND, can you distinguish between fact and "otherwise" during the interview process? Can you read body language messages? Toes pointed outwards, scratching the neck, poor eye contact, etc. are all signals that may allow us to detect deception.