Outline any six pre-requisites for the audit reporting.

Pre-requisite for Audit Reporting An Audit report should be: Accurate - Free from errors and distortions and faithful to the underlying facts. Objective - Fair, impartial, and unbiased and is a result of a fair minded and balanced assessment of all significant and relevant information. Clear - Easily understandable and logical, avoiding unnecessary technical language and providing all significant and relevant information. Concise - To the point, avoid unnecessary elaboration, superfluous detail, redundancy, repetitiveness and wordiness. Constructive - Helpful to the engagement client and the organization and leads to improvements where needed. Complete - Lacking nothing that is essential to the target audience and includes all significant and relevant information and observations to support recommendations and conclusions. Timely - Opportune and expedient, depending on the significance of the issue, allowing management to take appropriate corrective action.