This research examines the impact of the type of auditor's query on the response received from the client. The research method was qualitative and the sample size of the study consisted of 25 students of an accounting training institute who were selected by available sampling and were asked to answer the hypothetical auditor's audio-visual and email questions.
The results of the study showed that 12 people stated that they would provide the information if an auditor requested information via email.

Therefore, it can be said that the auditor's query by email has a different effect on the response of the client than the more traditional methods, and the responses are affected by the professional suitability of the auditor.
The present study emphasizes the importance of appropriate training and attention to professional communication skills and auditors' training on the potential impact of poor professional communication.
Therefore, a significant part of the success of the auditor's inquiry will be related to human behavior and interpersonal relationships.