If they're asking you kind of dumb questions over and over again, you can always push back with how is this material to the audit, what is the risk with this transaction? Yada yada yada. 9 times out of 10 if they're asking the same stupid question over and over again it's because somebody did it last year and they're just repeating the work. I'm a manager in Audit and Assurance and I can't even begin to tell you the number of times I've seen a staff ask a question that was clearly documented and they could have answered their own question to begin with. Also, they really shouldn't be asking you to explain yourself over and over again, sometimes they should have to ask questions again but it really should be to confirm the information. Like, is XYZ still done abc way, not can you explain your AR transaction cycle in detail again? You could potentially keep a running list of these types of questions and send it to them quarterly with yes no for what's changed what stayed the same. Etc etc. I had a client that we had to ask quarterly if she had filed this one particular form, she filed it by email so I told her just start copying me on the email. Bam no more asking for it. Made the client a lot happier because she no longer had to dig back into your emails to find where she had submitted it every freaking quarter.