Words

Words are very important in an audit. Auditors cannot afford to be sloppy. At the beginning of an audit when the scope is a concept and lacks specificity, words are important to help narrow the scope. Words used in the audit objectives help focus an auditor's work, keep her on track, and increase efficiency when followed. At the end of the analytical stage of an audit, words become very important in crafting the overarching message. What is it we are really trying to say? What is important and what is not?

The words we use effect the evidence that we need to support the words. If we do not have adequate evidence to support the words, for example "some" as opposed to "few," then we have to change the words. And, finally, when the auditee reads the draft, words are critical. Words that we have used to describe the condition or the effect may have a different meaning to the auditee. We have to be open to substituting words to reach agreement on the recommendations of the audit. As long as we do not change the facts, then changing the words to describe the facts, is acceptable. At the end of the day, these words express our findings to the public and the decision-makers. If we have not written clearly and exactly, our message may not be as effective.