The audit report is the primary method of communicating the results.

The audit report is the primary method of communicating the results.

• A. False
• B. True
• C. Not necessarily; it depends on context
• D. Only for compliance-focused audits

Answer: (B)

Communicating audit results is best understood through the audit report because it serves as the official, formal record of what was examined, how it was examined, what was found, and what actions are recommended. The report standardizes the scope, criteria, evidence, conclusions, and any opinions, providing a single, enduring document that stakeholders—such as management, those charged with governance, and regulators—can rely on for accountability and decision-making. While briefings or follow-up letters can clarify issues or track actions, they complement rather than replace the audit report as the primary communication artifact. So the statement is true.

Communicating audit results is best understood through the audit report because it serves as the official, formal record of what was examined, how it was examined, what was found, and what actions are recommended. The report standardizes the scope, criteria, evidence, conclusions, and any opinions, providing a single, enduring document that stakeholders—such as management, those charged with governance, and regulators—can rely on for accountability and decision-making. While briefings or follow-up letters can clarify issues or track actions, they complement rather than replace the audit report as the primary communication artifact. So the statement is true.