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How to Put the Quality in Audit Reports

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Before starting this self study program, please go through the instructional document.

Overview

  • IIA Standards
    5 mins
  • Clear communication
    19 mins
  • Use of transitional words and phrases shows cause
    29 mins
  • Use of technical terms Spell out the acronym
    39 mins
  • Concise communication
    56 mins
  • Constructive communication
    65 mins

Course Description

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 the 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

Learning Objectives

  • 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

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Auditors
  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Forensic Auditor
  • Fraud & Forensic Auditor
  • Young CPA

Testimonial

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