The conditions found by the auditor are what actually exists (as compared and contrasted with what conditions should exist). The audit objectives are not part of the "Conditions" section of the audit report.
The objectives of the audit are not part of the "Scope" section of the audit report. The scope section of the audit report contains information to identify what activities were audited, time period audited, and the extent and nature of the auditing that was performed.
The audit objectives should be described in the "Purpose" section of the audit report.
The objectives of the audit are not part of the "Criteria" section of the audit report. The criteria section of the audit report contains information on what conditions should exist, i.e., the standards, measures, or expectations used in evaluating audit findings, or "what should be" the conditions that the actual conditions are to be compared and contrasted with.
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