What method is not recommended for justifying changes in the approach during an audit?

The method of ignoring past approaches altogether is not recommended for justifying changes in the approach during an audit because it disregards the valuable insights and context provided by previous audits. Past experiences can reveal trends, recurring issues, and outcomes that can significantly inform the current audit strategy. By neglecting prior methodologies, auditors may miss critical information that could impact the effectiveness and efficiency of the audit process.

In auditing, consistency and continuity are crucial for building a comprehensive understanding of the client's financial environment. Changes in the audit approach should be supported by sound reasoning, and reference to previous audits provides a basis for why certain methods may need adjustment. In contrast, dismissing prior approaches undermines the cumulative knowledge that auditors rely on to make informed decisions throughout their audits.