What should occur between the time an audit is assigned and the audit's actual start?

The correct answer is focused on the importance of communication and clarity before the audit begins. Contacting those who will be audited is a crucial step because it helps set the stage for what the audit will involve. This ensures that all participants understand the audit’s purpose, the scope of the audit activities, and what is expected from them. Effective communication helps to mitigate misunderstandings and fosters a collaborative environment, which is essential for the audit to be effective.

By defining the audit’s purpose with the individuals involved, it also helps to align expectations and ensures that the audit team can gather the relevant information accurately and efficiently during the audit process. This pre-audit engagement is a best practice that reflects quality management principles and enhances operational efficiency.

Other options, such as solely defining audit team roles or evaluating employee performance metrics, do not encompass the necessary communication and purpose-setting that helps make an audit successful. Financial projections, while important in many aspects of business, are not typically related to the preparatory steps for an audit. Thus, the focus on contact and clarity before the audit starts is vital for achieving a productive audit outcome.