Final answer:
Auditors can vary which locations are tested each year and change the type of audit procedures to maintain a fresh perspective and effectively manage audit risks. Varying audit procedures are used to address unique risks at each location, but some standard procedures are consistent across all locations. Hiring another auditor is less common and typically, the same audit firm manages all locations.
Step-by-step explanation:
For clients with multiple locations, auditors have several strategies they could employ during the audit process. One effective approach is to vary which locations are tested each year. By doing so, auditors can maintain a fresh perspective and potentially catch inconsistencies or issues that may not be evident if the same locations were tested repeatedly.
In addition to changing the locations, auditors can also vary the type of audit procedures that are performed at different locations. This variability helps to address the unique risks or controls that may exist at each specific location. However, this does not mean that auditors should completely disregard consistency in their methodology, as some standard procedures must be applied across all locations to ensure a comprehensive audit.
Finally, while the idea of hiring another auditor might ensure coverage, it's more common for the same audit firm to manage all locations, especially for purposes of audit efficiency and control. Therefore, the initial suggestion of varying both the locations tested and the audit procedures is a more commonly adopted strategy.