Audit Report

Why should the audit report be in writing? Please help me in answering this question in own words and see paragraphs below.

Introduction

Good audit work can go to waste if the auditor does not report the audit results effectively. Government Auditing Standards require a written report of the audit results. The purpose of a written report (Chapter 7, section 7.05 of Government Auditing Standards) is to:

communicate the results of audits to officials at various levels of government,

make the results less susceptible to misunderstanding,

make the results available to the public inspection (unless specifically limited), and

facilitate follow-up to determine if appropriate corrective actions have been taken.

Contents of an Audit Report

Government Auditing Standards require comprehensive reporting of audit results to help ensure public accountability. Audit reports should contain: (a) discussion of the audit objectives, scope, and methodology; (b) audit results, including findings, conclusions, and recommendations; (c) a statement about auditor compliance with generally accepted government audit standards; (d) a summary of the views of responsible officials of the audited entity; and (d) if applicable, a discussion of confidential and sensitive data omitted from the report.

Developing Audit Findings and Recommendations

Audit reports need to be written in an objective, clear, concise and understandable way that encourages management to act on the audit recommendations. Writing is a craft that requires study and practice. To write effectively requires writers to use all of the tools available to them. This includes a dictionary, a thesaurus, a book on grammar and a book on style. Following some simple guidelines, most auditors can become competent writers. Findings should be supported by credible, relevant evidence. They should be presented in a way that promotes adequate understanding of the matters reported and that provides a convincing, fair presentation in the appropriate perspective. At the same time, findings need to written in such a way that they make an impact. To make an impact, a finding needs four elements: the assessment criteria, condition, effect, and cause.