AUDIT REPORT ELEMENTS
Auditee organization Purpose, scope and audit criteria Identification of the audit client Date, time and location of the audit Audit team members Opening and Closing meeting participants Personnel interviewed Reference of documents reviewed
Area not covered (if any with justification) Audit findings, evidences and classification Audit conclusion including a statement on the degree to which the audit criteria have been fulfilled Any unresolved diverging opinions between the audit team and the auditee A statement that the audits by nature are a sampling exercise
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