We end up rolling all our extra work into the audit and not getting paid for it. We look at what added or saved time or money during the previous year's engagement so we can reinforce the right client behavior. The clients see how they can provide us with better assistance and the financial impact that will have on engagement time. Practitioners meet with boards of directors and ask them to communicate audit value to organization staff members and urge them to cooperate in engagement preparation. Making it as easy as possible.
Firms provide explicit lists of what is needed with clear examples and due dates.
Charging for preparation work the auditors must do and mentioning the extra charge in the engagement letter. Discounting the fee when proper preparation is performed. Firms found a small inducement can cost less than taking on preparation work themselves. Rescheduling fieldwork if the client is not ready. Developing realistic expectations.