how to write an failed audit report as a independent reporter using

the format below:

Clients name and address

Audit Company and address

Audit Plan Revenue Cycle

Audit Scope:

Audit Approach:

Phases:

$-$Preparation:

$-$Execution:

$-$Reporting on findings:

Risks:

$-$Control Risk:

$-$Detection Risk:

$-$Inherent Risk:

Internal Controls:

Test of Controls:

$-$Inspection:

$-$Observing:

$-$Inquiry:

$-$Reperformance:

Substantive test of transactions: