Audit reports should state the audit objectives, scope, and methodology. If appropriate, the report should describe any performance aspects examined (e.g., outputs, outcomes). The audit scope should describe as necessary all of the following EXCEPT:

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The audit scope typically does not include a description of the organizational structure, as it focuses more on the extent and boundaries of the audit work, evidence, and controls tested.

Audit Reports Should State the Audit Objectives, Scope, and Methodology