Audits
Guidelines
Summarize the major message (compliance, noncompliance, discrepancies) up front. Various accountants will then later examine details to carry out recommendations in their respective areas.
Don’t be overly formal. Audit messages are no more sacred than many others. Formality has nothing to do with making the message “official.” Don’t be afraid to use the active voice, personal pronouns, and a conversational tone. For example, “Pursuant to the discussion Friday, February 2, 19—, review was made of the investment accounts of the subject subsidiaries” would be better written as: “After our discussion Friday, February 2, I reviewed the investment accounts of the Cummings, Cum-Helcro, and Comstock subsidiaries.”
Use headings when appropriate. Headings guide multiple levels of readers to the sections of their interest. These headings become even more crucial in a lengthy discussion of findings and recommendations to be carried out in several accounting areas.
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