Hi
My audit reports always carry the positive findings; in my opinion it is required to show that a particular audit issue had been visited and found to be in order. Otherwise, someone reading the report, say a few years (or even months) after the audit will not know the condition with respect to that particular point at the time of the audit. I am not sure if such a finding needs to be followed by praising the auditee; in my opinion the auditor brings out the truth and (s)he does not need to be a judge. In the same vein, the auditor has no right to "blame" or "reprimand" the auditee for non-conformance or non-compliance. I think that the auditee-auditor relationship is sensitive; any deviation from the code of conduct may be construed as a corrupt practice.
With best regards,
Ramakrishnan