Which of the following is a common component that might be included as an attachment to an audit report?

Which of the following is a common component that might be included as an attachment to an audit report?

• A. Executive summary
• B. Body text of the report
• C. Supporting documents
• D. Glossary

Answer: (C)

Attachments to an audit report typically hold the extra detail that backs up the findings. These are the supporting documents, and they include schedules, test results, reconciliations, confirmations, data files, and other records that readers can review to verify what was done and how conclusions were reached. The main report contains the narrative, findings, and recommendations, while the heavy detail stays in the attachments so the report remains clear and readable. The other options—an executive summary and body text—are usually part of the main document rather than separate attachments, and a glossary, while helpful, is also commonly included within the report rather than as a standard attachment. Therefore, the best fit is the supporting documents.

Attachments to an audit report typically hold the extra detail that backs up the findings. These are the supporting documents, and they include schedules, test results, reconciliations, confirmations, data files, and other records that readers can review to verify what was done and how conclusions were reached. The main report contains the narrative, findings, and recommendations, while the heavy detail stays in the attachments so the report remains clear and readable. The other options—an executive summary and body text—are usually part of the main document rather than separate attachments, and a glossary, while helpful, is also commonly included within the report rather than as a standard attachment. Therefore, the best fit is the supporting documents.