P I C P A - Cebu

Writing Successful Audit Report

Exercise 1:

Avoid Judgmental Language and

Unsupported Generalization
SUGGESTED SOLUTION

By removing the opinionated phrases and revising other judgmental language

to more objective words, we can make the sentences more constructive:
1. Coordination of the compliance function is necessary to ensure
regulatory compliance and adapt to pending legislation.
2. The difficulty of reconciling will become greater as the number of
accounts increases.
3. We selected this office on the basis of its financial performance and
staff turnover.
4. This situation has not been corrected even though efforts have been
made.
5. Written procedures should include the following items
6. Duties are not delegated, resulting in little backup for the two key
people.
7. Account folders were not organized by account number and were
difficult to locate.
8. Acting on these recommendations will help management process items
promptly.