All audit reports must include the purpose or objective of the audit, the scope, the results and (if appropriate) an opinion. In addition to these items, a report may also include background information, summaries, status of findings from previous audits, recommendations of potential improvements, acknowledgement of good performance and corrective actions taken, and comments from the department that was audited. Related activities not included may be identified if necessary to define the scope of the audit. However, of the potential answers given, only the statement of audit objectives is a necessary element. All audit reports must include the purpose or objective of the audit, the scope, the results and (if appropriate) an opinion. In addition to these items, a report may also include background information, summaries, status of findings from previous audits, recommendations of potential improvements, acknowledgement of good performance and corrective actions taken, and comments from the department that was audited. Related activities not included may be identified if necessary to define the scope of the audit. However, of the potential answers given, only the statement of audit objectives is a necessary element. All audit reports must include the purpose or objective of the audit, the scope, the results and (if appropriate) an opinion. In addition to these items, a report may also include background information, summaries, status of findings from previous audits, recommendations of potential improvements, acknowledgement of good performance and corrective actions taken, and comments from the department that was audited. Related activities not included may be identified if necessary to define the scope of the audit. However, of the potential answers given, only the statement of audit objectives is a necessary element. All audit reports must include the purpose or objective of the audit, the scope, the results and (if appropriate) an opinion. In addition to these items, a report may also include background information, summaries, status of findings from previous audits, recommendations of potential improvements, acknowledgement of good performance and corrective actions taken, and comments from the department that was audited. Related activities not included may be identified if necessary to define the scope of the audit. However, of the potential answers given, only the statement of audit objectives is a necessary element.
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