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Audit finding     Print

The auditor's determination about performance - favorable or unfavorable - that fulfils the audit's objectives and meets the standards of evidence. Findings are the substance of an audit's results and are the basis for conclusions and recommendations.

Auditors should report findings by providing credible evidence that relates to the audit objectives.  These findings should be supported by sufficient and appropriate evidence.  The findings should be presented in a manner to promote adequate understanding of the matters reported and to provide convincing but fair presentations in proper perspective. Form the information presented, the readers should be able to recognise the validity of the findings, the reasonableness of the conclusions, and the benefit of implementing any recommendations.

Dutch audit vaststelling
French Constat d'audit
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