What is a primary use of questionnaires in the context of auditing?

In the context of auditing, questionnaires serve a critical purpose in guiding the approach to testing controls within a system. They are specifically designed to elicit information from the auditee regarding their internal controls, processes, and compliance practices. This information helps auditors understand the effectiveness of the controls in place, identify areas that might require more in-depth examination, and design their audit tests accordingly.

When a questionnaire is used, it can collect standardized information about various operational aspects, enhancing the auditor's ability to assess risk and determine the appropriate testing methods. By providing a structured way to gather key details, the questionnaire can highlight strengths and weaknesses in the internal control environment, directly influencing the auditor's strategic approach.

The other options do not represent the primary use of questionnaires in auditing. While gathering feedback from clients may be useful for overall service improvement, it is not the main focus during audits. Evaluating employee performance is related to human resources rather than auditing practices, and documenting financial statements typically involves compiling and reporting data rather than using questionnaires. Thus, the guiding role of questionnaires in testing controls is what makes this choice fundamentally important in the auditing context.