Listening is the active reception and interpretation of oral communication—it goes beyond hearing to involve attention, understanding, and response. Types include Active listening (engaged, responsive, clarifying), Passive listening (hearing without interaction), Critical listening (evaluating and questioning), and Empathetic listening (understanding speaker's emotions). Active listening requires attention, avoiding interruptions, asking clarifying questions, and providing feedback. Common barriers include mind-wandering, prejudging the speaker, planning your response while listening, and environmental distractions. Active listening improves understanding, builds relationships, and prevents misunderstandings. For accountants, active listening during client consultations ensures accurate understanding of their needs, concerns, and circumstances. Listening to audit findings discussions and team communications improves decision-making. Techniques include taking notes, maintaining eye contact, paraphrasing to confirm understanding, and asking open-ended questions. Exam tip: In interview or communication scenarios, describe active listening techniques to show engagement and understanding—not just passive reception.