The entrance meeting is conducted to inform the auditee of details regarding the audit (GAGAS §8.20 - 8.26, Auditor Communication). The project manager will contact the auditee to schedule and conduct the entrance meeting. During this time, the project manager will present the entrance meeting memorandum, discuss the audit objectives, scope, time period, and request for a designated contact person. This is an interactive process in which the auditee may ask questions and make suggestions regarding audit related issues. (See Attachment 7)