An audit report should contain which of the following?

The primary purpose of an audit report is to provide a formal, comprehensive, and factual record of the audit. Its most critical component is the audit findings. Audit findings are the results of evaluating the collected audit evidence against the audit criteria. They can include statements of conformity, nonconformity, and opportunities for improvement. The report serves as the official communication of these results to management and the auditee, forming the basis for any subsequent actions. The other options listed are part of the post-audit process and are the responsibility of the auditee, not the auditor to include in the initial report.

B. Root cause analysis: This is the responsibility of the auditee to perform in response to a nonconformity finding, not the auditor's role to determine or report.
C. Corrective action: The development and implementation of corrective actions are the auditee's responsibility after they have received and accepted the audit findings.
D. Re-audit schedule: A follow-up or re-audit is scheduled after the auditee has developed a corrective action plan; it is not a standard component of the initial audit report.

1. ISO 19011:2018, Guidelines for auditing management systems. Clause 6.6.2, "Audit report content," explicitly lists "audit findings and related evidence" as a key element of a complete audit report. It does not list root cause analysis, corrective actions, or a re-audit schedule as required content for the initial report.

2. Russell, J. P. (Ed.). (2013). The ASQ Auditing Handbook (4th ed.). ASQ Quality Press. Chapter 17, "Audit Reporting," states, "The audit report should be a formal, written document that describes the audit objectives, scope, and findings... The findings section is the most important part of the report" (p. 267). It clearly separates the reporting of findings from the corrective action process.

3. Sayle, A. J. (1997). Management Audits: The Assessment of Quality Management Systems (3rd ed.). Allan J Sayle. In the section on reporting, it is emphasized that the report must contain a clear statement of any nonconformities found. The book distinguishes this reporting phase from the subsequent corrective action phase, which is the auditee's responsibility (Chapter 10, Reporting the Audit).