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Practice Guide to Auditing Oil and Gas Revenues


The Reporting Phase

The Reporting Phase

During the reporting phase of a performance audit, auditors produce a report that presents their audit observations and conclusions. Audit reports vary considerably in scope and nature. In addition, the formats and writing styles of performance audit reports are specific to individual audit offices. As a result, there is no standard way to present audit findings.

However, performance auditors can apply some common principles and good practices to improve the readability and impact of their audit reports. This section of the Practice Guide discusses:

  • the use of diagrams and charts to provide context information in audit reports on oil and gas revenues and financial assurances, and

The Practice Guide does not provide guidance on report format and writing styles.