An interim report should be issued during the audit process whenever there is something that needs to be addressed immediately, if there is a need to change the scope of the audit, or simply to keep people informed when the audit process is a long one. No significant adverse findings after 70% of the planned audit work has been completed is not a situation in which an interim report should be issued.
An interim report should be issued during the audit process whenever there is something that needs to be addressed immediately, or if there is a need to change the scope of the audit, or simply to keep people informed when the audit process is a long one. Open burning at a subsidiary plant which is a possible violation of pollution regulations is a situation in which an interim report is indicated because it is something that needs to be addressed immediately.
An interim report should be issued during the audit process whenever there is something that needs to be addressed immediately, if there is a need to change the scope of the audit, or simply to keep people informed when the audit process is a long one. While an indication of possible fraud implies that additional investigation is required, it is not a situation in which an interim report should be issued.
An interim report should be issued during the audit process whenever there is something that needs to be addressed immediately, if there is a need to change the scope of the audit, or simply to keep people informed when the audit process is a long one. The auditors' decision to substitute survey procedures for some of the planned detailed review of certain records is not a situation in which an interim report should be issued.
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