Then, after more experience and training, a junior professional may be asked to gather and evaluate documentation from the client as audit evidence.
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It said that while much of this was due to failings in information management systems, it has a suspicion that there may have been "deliberate malpractice" which involved destroying audit trails and concealing evidence.
The Environmental Audit committee has now finished hearing evidence and is set to report in the Summer.
The public accounts committee was taking evidence on the Wales Audit Office report on patient nutrition on 4 October 2012.
The Foreign Office and the Cabinet Office are overseeing the audit, which will seek written evidence from businesses and EU institutions.
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He said the findings of the audit were surprising, giving the strong evidence, and the commitment from government.
He made his comments while giving evidence to the Commons Environmental Audit Committee's inquiry into how the UN Kyoto Protocol will progress after the current period for emission targets ends in 2012.
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There is no evidence of any other interviews with audit firm leadership or audit engagement partners for the failed institutions.
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An audit investigation closed in August without Mr Wilby giving evidence, but it was reopened after pressure from Isles of Scilly Council chairman Mike Hicks.
The Auditor General for Wales, Huw Vaughan Thomas, also gave evidence to the committee on the Wales Audit Office report on public participation in waste recycling.
That will likely include more documentary evidence, such as emails, than the audit report issued on Tuesday.
The PSNI has been told the audit office expects to have unfettered access to documents and other evidence it deems necessary.
The Energy and Climate Change Committee (at 9am) looks into energy prices, profits and poverty with a series of academics and the Environmental Audit Committee (at 10.30am) has its first evidence session on "well-being", a policy approach which attempts to apply the idea of natural capital, to public policy making.
He added that the board's internal audit - which looked at a sample of statistics - found no evidence of "deliberate instructions" being given to members of staff regarding the "inappropriate use of waiting times codes".
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And the Political and Constitutional Reform Committee (at 10am) takes evidence from the Better Government Initiative, Unlock Democracy and Democratic Audit on the impact of the Wright reforms, which beefed up the legitimacy of Commons select committees.
Evidence to a government committee from the company's former head of audit was leaked to a national newspaper.
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In theory the IRScould later audit the "neutral" folks and assess a tax, but there's little evidence this happened.
There is no shortage of evidence that the current system of local government could be improved: last year, an Audit Commission report criticised the committee system as an enormous waste of time and money.
Giving evidence to the Commons Justice Select Committee, Mr Graham said that a process of regular audit was a "darn sight more helpful" than public bodies continuing to be fined for mistakes and the money effectively being returned to the Treasury.
The audit is to be co-ordinated by the Foreign Office and the Cabinet Office and will invite written evidence from British businesses and EU institutions.
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Evidence from the Department for Education and Skills, the National Union of Teachers, the NSPCC, the Audit Commission, the Department of Constitutional Affairs, the Department of Health, and Her Majesty's Inspectorate of Constabulary was also collected.
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