IMO, Randy was referring to the kinds of audit findings like 'Conformity, Nonconformity or Opportunities for Improvements as he stated in his post. All are findings yet report writing methodology may vary from one to another, e.g. in case of a nonconformity writing, you will need to cite specific clause no. / document ref. or the source of 'requirement' etc. whereas in case of conformity, so much of details may not be required. (even a statement of conformity may not at all be required to be cited.)