Determining Audit Findings

Frank Knight knightfold@ripnet.com

Consultant, Canada

This article explores some of the challenges in developing audit findings. The message is that there are more ways than one to approach the audit and that the auditor should not be  constrained by a rigid application of the standard methodology. We present here two

alternative approaches. Simply stated they are:

• Traditional Model: What should be; what is; finding results from identification of a gap or difference.
• Alternative (or Converse) Model: What is; what could be; finding results from judgement of whether appropriate / not appropriate in the circumstances.

Knight, Determining Audit Findings

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