Basic:
“The system of XYZ Corp, as sampled per the approved audit plan, was found to conform to the audit criteria.“
Fuller:
The fuller report may also refer to particularly notable evidence denoting excellence and the nature of agreed upon system failures.
System failures may also be written up as corrective action requests specifying:
A. The nature of the nonconformity
B. The evidence of the nonconformity, and
C. The specific applicable requirement.
The facts of any failure to agree are also included.
Every report:
In keeping with the audit objective (as agreed with the audit client) every audit report includes the lead auditor’s conclusion.
And copies of audit reports belong to the audit client.
