The recorded content deviates from the requirements of the standard terms and is not accurate enough.
The recorded content has judgments but no facts, that is, there is a clear conclusion in the record that "meets the requirements", but there is no factual basis.
The record is too simple and lacks actual content, making it unable to serve as a basis for authentication decisions.
As an auditor, only by clarifying the role of audit records can we better grasp the level of detail in audit records, find the time balance between audit records and other audit activities, and effectively improve the effectiveness and efficiency of on-site audits
1. Record the name, position, and department of the audited personnel (audit evidence);
2. Record the name and number of the randomly selected written materials (audit evidence);
3. Record the quantity of written materials sampled;
4. Record the audit judgment conclusion (audit findings).