I think it would depend on what you are auditing. I use an excel spreadhseet to keep track of each account finding, but that is not necessarily submitted at the conclusion of the project. Sometimes, I use that information to formulate and calculate the overall findings. I always submit a Final Audit Report which includes the audit dates, date the report is submitted, the scope, purpose, objectives, summary of findings and summary of recommendations. Following that is detailed observation information of each topic audited, the findings and recommendations for that category, all of which will tie back to the initial page on the audit report.
Depending on who is receiving the final report determines if the excel sheet is included as part of the final audit report.
Hope this helps!
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