Improving the audit report

The predominate frustration auditor-authors experience is in pleasing their supervisory staff, who are the ''reviewers.'' Review can be defined as editing, revising, and rewriting in all its states. The audit supervisor must exercise discipline over the written word because the report is not an individual product but a team effort and signed simply with the name of the audit firm. Construction, organization, and composition are major factors related to acceptance of a report. A standard format is used by most audit officers for the convenience of readers and writers alike.Revisions can compound a report unless the original author makes sure they do not distort the original content, mislead the reader, or lead to ambiguous meanings. Advance planning sessions should be held to make known individual assignments, to make known the timetable for a team report, and to settle on options for style.