What is the opinion on this? Please help me in answering the question.

Audit Report Should Be in Writing: The Government Auditing Standards require that the auditor creates a written report of their results. Their reasoning for doing this is to communicate the results to officials at various levels of government, to have the results less likely to be misunderstood, to have results available to the public, and to be able to follow-up with the entity to see if they have corrected the issues. Writing doesn't work if the auditor doesn't have a tone that is objective, clear, concise and understandable. They also need to use resources such as dictionary, thesaurus, and grammar and style books to write to the best of their ability. If the auditor doesn't communicate their results well in writing, there can be a lot of room for error.

The textbook explains that the results need to be written in such a way that they make an impact by using four elements in their findings: assessment criteria, condition, effect, and cause. Recommendation is an additional element that is critical in creating high impact findings. The first element is assessment criteria which is the standards, measures, or expectation used to evaluate the entity's condition. This is commonly laws, policies, opinion of experts, industry standards or common sense. The next element is condition which is what evidence the auditor found. The conditions found must be documented in the work papers with sufficient, competent, and relevant evidence. Another element is effect which is the risk to the entity because of the weak condition compared to the assessment criteria. This measures the impact from the differences in most commonly dollar amounts or percentages. Those are not the only measurements however as internal control weaknesses are unable to be shown in amounts so a description of the impact is all the auditor can do. Next is cause, the textbook states this is one of the most important elements since without it you are not likely to have a useful recommendation. Cause can be described as the difference between the assessment criteria and the condition, basically finding out why this weakness exists. Finally the auditor can write their recommendation which should flow logically from the cause of the condition and be as specific as possible.