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How to Put the Quality in Audit Reports 1.5 Credits

Jan 09, 2025, 09:00 AM ET

How to Put the Quality in Audit Reports 1.5 Credits

  • Jonnie Keith

    CIA, CFE, CGAP
  • Rating

    4.6
  • Published on

    November, 2024
  • Subject Area

    Auditing

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Jan 09, 2025, 09:00 AM ET

Learning Objective

  • To review the audit standards related to audit report quality.
  • To describe a detailed review of each of the seven report quality elements.
  • To assist in various quality report exercises.

Course Overview

Accurate Communication: Free from error and distortion...Faithful to the underlying facts

Preparing for and conducting an audit are the initial components of the audit process; writing a good audit report is the final step. Communicating the results of an audit is just as important as performing it. However, auditors are often frustrated when their audit reports are not taken seriously or used effectively because they do not provide meaningful information.

The objective of any audit report is to provide information to management on the area that was reviewed.  The quality of that report will have an impact on how well the report is understood and accepted.  Even a report with the best information and recommendations may not be acted upon if the report is poorly written and hard to understand.  Poor quality reports can result in management misunderstanding the information and making poor decisions.

Ideally, the audit report should provide management with enough information to understand:

  • The audit objectives
  •  The audit findings, if any
  •  The audit recommendations, as appropriate

How well you communicate that information is critical to getting management’s acceptance of your findings and their agreement with your recommendations.  A well-written audit report adds value to your clients by providing information that is:

  • Accurate
  • Objective
  • Clear
  • Concise
  • Constructive
  • Complete
  • Timely

In addition to audit reports, those same attributes can apply to all kinds of writings including:

  • Executive summaries
  • Fraud investigations
  • Consulting reports
  • Memos
  • General correspondence

Click here for more webinars on Accounting and Auditing.

On Demand Credits for All Qualifications

Nano Credits for All Qualifications

On Demand Credits for All Qualifications

Live Webinar Credits for All Qualifications

License details Credits Status
Auditing for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Auditing for CPA in Canada 1.5 CPD Eligible
Certified Internal Auditors (CIA) 1.5 CPE Eligible
Auditing for Certified Management Accountants (CMA) 1.5 CPE Eligible
Auditing for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Eligible
Auditing for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Auditing for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Association of Chartered Certified Accountants (ACCA) 1.5 CPD Eligible
Chartered Accountant - ICAEW 1.5 CPD Eligible
Auditing for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Auditing for Certified Internal Controls Auditor (CICA) 1.5 CPE Eligible
Auditing for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Auditing for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Eligible
Auditing for Certification in Risk Management Assurance (CRMA) 1.5 CPE Eligible
Auditing for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Eligible
Auditing for Certified Controls Specialist (CCS) 1.5 CPE Eligible
Auditing for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Auditing for Certified Government Auditing Professional (CGAP) 1.5 CPE Eligible
Chartered Accountants - Scotland 1.5 CPD Eligible
CPA - Ireland 1.5 CPD Eligible
Chartered Accountants - Ireland (CAI) 1.5 CPD Eligible
License details Credits Status
Auditing for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Auditing for CPA in Canada 1.5 CPD Eligible
Certified Internal Auditors (CIA) 1.5 CPE Eligible
Auditing for Certified Management Accountants (CMA) 1.5 CPE Eligible
Auditing for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Eligible
Auditing for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Auditing for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Association of Chartered Certified Accountants (ACCA) 1.5 CPD Eligible
Chartered Accountant - ICAEW 1.5 CPD Eligible
Auditing for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Auditing for Certified Internal Controls Auditor (CICA) 1.5 CPE Eligible
Auditing for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Auditing for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Eligible
Auditing for Certification in Risk Management Assurance (CRMA) 1.5 CPE Eligible
Auditing for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Eligible
Auditing for Certified Controls Specialist (CCS) 1.5 CPE Eligible
Auditing for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Auditing for Certified Government Auditing Professional (CGAP) 1.5 CPE Eligible
Chartered Accountants - Scotland 1.5 CPD Eligible
CPA - Ireland 1.5 CPD Eligible
Chartered Accountants - Ireland (CAI) 1.5 CPD Eligible
License details Credits Status
Auditing for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Auditing for CPA in Canada 1.5 CPD Eligible
Certified Internal Auditors (CIA) 1.5 CPE Eligible
Auditing for Certified Management Accountants (CMA) 1.5 CPE Eligible
Auditing for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Eligible
Auditing for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Auditing for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Association of Chartered Certified Accountants (ACCA) 1.5 CPD Eligible
Chartered Accountant - ICAEW 1.5 CPD Eligible
Auditing for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Auditing for Certified Internal Controls Auditor (CICA) 1.5 CPE Eligible
Auditing for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Auditing for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Eligible
Auditing for Certification in Risk Management Assurance (CRMA) 1.5 CPE Eligible
Auditing for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Eligible
Auditing for Certified Controls Specialist (CCS) 1.5 CPE Eligible
Auditing for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Auditing for Certified Government Auditing Professional (CGAP) 1.5 CPE Eligible
Chartered Accountants - Scotland 1.5 CPD Eligible
CPA - Ireland 1.5 CPD Eligible
Chartered Accountants - Ireland (CAI) 1.5 CPD Eligible
License details Credits Status
Auditing for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Auditing for CPA in Canada 1.5 CPD Eligible
Internal Auditing for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Auditing for Certified Management Accountants (CMA) 1.5 CPE Eligible
Auditing for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Eligible
Auditing for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Auditing for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Association of Chartered Certified Accountants (ACCA) 1.5 CPD Eligible
Chartered Accountant - ICAEW 1.5 CPD Eligible
Auditing for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Auditing for Certified Internal Controls Auditor (CICA) 1.5 CPE Eligible
Auditing for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Auditing for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Eligible
Auditing for Certification in Risk Management Assurance (CRMA) 1.5 CPE Eligible
Auditing for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Eligible
Auditing for Certified Controls Specialist (CCS) 1.5 CPE Eligible
Auditing for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Auditing for Certified Government Auditing Professional (CGAP) 1.5 CPE Eligible
Chartered Accountants - Ireland (CAI) 1.5 CPD Eligible
Chartered Accountants - Scotland 1.5 CPD Eligible
CPA - Ireland 1.5 CPD Eligible

Additional Information

Credits

1.5

Course Level

Basic

Instructional Method

QAS Self Study
Group Internet Based

Pre-requisites

None

Advance Preparation

None

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About Instructor

CPE/CPD Courses for CRMA, CPA/CFF, CFE Accountants | Jonnie Keith
Jonnie Keith , CIA, CFE, CGAP

Auditor, JonSherr Ent.

  • 4.6
  • rating
  • rating
  • rating
  • rating
  • rating

Mr. Keith has over 50 years of audit experience and served as the Chief Audit Executive for the Metropolitan Atlanta Rapid Transit Authority (MARTA) for 12 years before his retirement in 2012.  His other audit experience includes serving as Operational Audit Manager for five years and was a Senior Auditor in the Contract Compliance Audit Branch at MARTA.  He was also a Senior Auditor at Norfolk Southern Railway, and a Bank Examiner at the Federal Reserve Bank of Atlanta. 


As the Chief Audit Executive for MARTA, he was responsible for administering the overall audit activities for the Department of Internal Audit including:

  • Providing the Board of Directors, the GM/CEO, MARTA Senior Management and appropriate government entities with independent analysis, appraisals, and recommendations concerning operational, information technology, contract compliance, and financial audits.
  • Directing the day-to-day activities for three audit managers, 12 auditors and the audit coordinator.
  • Developing an annual risk-based audit plan to maximize audit resources in addressing MARTA risks.
  • Assisting the Audit Committee Chair with the quarterly Audit committee meetings.
  • Developing and operating within the approved audit budget; and
  • Assisting the Board, the GM/CEO, and Management in other areas as necessary and requested.


He was a volunteer seminar instructor for the Institute of Internal Auditors. Some of the courses taught included: 

  • Writing Effective Audit Reports
  • Tools and Techniques for the Beginning Auditor
  • Communication Skills for Auditors
  • Leadership Skills for the Auditor-In-Charge
  • Audit Project Management
  • CIA Review Course

He has written three IIA Magazine articles including:

  • Killing the Spider, April 2005
  • Producing Quality Audit Reports, August 2018
  • Write Effective Audit Objectives, June 2020


He has provided training for the Association of Certified Fraud Examiners Annual Conference:

  • 2018 Bulletproofing Your Fraud Reports
  • 2019 Writing Effective Fraud Findings


He currently teaches audit webinars, including:

  • How to Write Effective Audit Observations
  • How to Put the Quality in Audit Reports
  • What It Takes to Be the Auditor-In-Charge
  • Report Writing Techniques for Audit Professionals
  • How to Assess Risks and Evaluate Controls


He has a degree in Economics from Clark Atlanta University.  His certifications include Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Government Auditing Professional (CGAP).

Mr. Keith has been married over 50 years.  He also co-authored a book with his wife on marriage entitled “Tied Together – The Marriage Trinity”.  He has two daughters and five grandchildren. 

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