Requirements: Report Format
Auditors should issue audit reports communicating the results of each completed performance audit.
Auditors should issue the audit report in a form that is appropriate for its intended use, either in writing or in some other retrievable form.82
Application Guidance: Report Format
The purposes of audit reports are to (1) clearly communicate the results of audits to those charged with governance, the appropriate officials of the audited entity, and the appropriate oversight officials and (2) facilitate follow-up to determine whether appropriate corrective actions have been taken.
Auditors may present audit reports using electronic media through which report users and the audit organization can retrieve them. The users’ needs will influence the form of the audit report. Different forms of audit reports include written reports, letters, briefing slides, or other presentation materials.