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Published Audit Report, Cheat Sheet of Auditing

Universitas Airlangga (UA)Auditing

An audit report is a formal report document outlining internal audit’s concerns and recommendations following the four objectives

Typology: Cheat Sheet

2018/2019

Uploaded on 05/27/2023

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18.3 PUBLISHED AUDIT REPORTS
•An audit report is a formal report document
outlining internal audit’s concerns and
recommendations following the four
objectives
•With SOx, audit committee members, and of
course senior management, are to receive or
have access to full copies of all audit reports
pf3

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18.3 PUBLISHED AUDIT REPORTS

• An audit report is a formal report document

outlining internal audit’s concerns and

recommendations following the four

objectives

• With SOx, audit committee members, and of

course senior management, are to receive or

have access to full copies of all audit reports

Published Audit Report Formats

  • (^) Formal audit reports should always cover a similar general format, starting with a cover page, a description of the work performed, and then the internal audit findings and recommendations
  • (^) Software copy versions of audit reports should be protected in such a‐ manner that no one but the author—internal audit—can change them after release or publication.
  • (^) An audit report should begin with an introductory page that should have the following elements: - (^) Report addressees and carbonees. - (^) Title of report and objectives of review. - (^) Audit scope and date of the fieldwork - (^) Locations visited and timing of audit. - (^) Audit procedures performed - (^) Auditor’s opinion based on the results of the review