The form and content of a report will depend on the nature of the audit, the intended users, the applicable standards and legal requirements. The SAI’s mandate and other relevant laws or regulations may specify the layout or wording of reports, which can appear in short form or long form.Long-form reports generally describe in detail the audit scope, audit findings and conclusions, including potential consequences and constructive recommendations to enable remedial action. Short-form reports are more condensed and generally in a more standardised format
Attestation engagements
In attestation engagements the audit report may express an opinion as to whether the subject matter information is, in all material respects, free from misstatement and/or whether the subject matter complies, in all material respects, with the established criteria. In an attestation engagement the report is generally referred to as the Auditor’s Report.
Direct engagements
In direct engagements the audit report needs to state the audit objectives and describe how they were addressed in the audit. It includes findings and conclusions on the subject matter and may also include recommendations. Additional information about criteria, methodology and sources of data may also be given, and any limitations to the audit scope should be described. The audit report should explain how the evidence obtained was used and why the resulting conclusions were drawn. This will enable it to provide the intended users with the necessary degree of confidence.
Superior products
ABB -- AC 800M controller, Bailey, PM866 controller, IGCT silicon controlled 5SHY 3BHB01 3BHEO0 3HNA00 DSOC series
BENTLY --- 3500 system/proximitor, front and rear cards, sensors, power modules, probes, cables
Emerson -- modbus card, power panel, controller, power supply, base, power module, switchEPRO --- Data acquisition module, probe, speed sensor, vibration sensor, shaft vibration transmitter, proximitor
FOXBORO - thermal resistance input/output module, power module, communication module, cable, controller, switch
GE --- module, air switch, I/O module, display, CPU module, power module, converter, CPU board, Ethernet module, integrated protection device, power module, gas turbine card
HIMA --- DI module, processor module, AI card, pulse encoder
Honeywell --- Secure digital output card, program module, analog input card, CPU module, FIM cardMOOG - servo valve, controller, module, power module
NI --- Information acquisition card, PXI module, card, chassis multi-channel control card
WESTINGHOUSE --- RTD thermal resistance input module, AI/AO/DI/DO module, power module, control module, base module
Woodward - Regulator, module, controller, governor
YOKOGAWA - Servo module, control cabinet node unit