According to the Standards, what is required for clear communication in audit reports?

Clear communication in audit reports is essential for ensuring that the findings, conclusions, and recommendations are easily understood by the intended audience. The requirement for communication to be logical and clear is central to effective auditing, as it helps readers grasp complex information without confusion. By using straightforward language and coherent organization, auditors can convey their messages effectively, making it easier for stakeholders to make informed decisions based on the audit results.

Using complex terminology or technical jargon can hinder understanding and may alienate those who are not familiar with the specific terminology of the field. Similarly, including all possible data can complicate the report unnecessarily and distract from the key points that need to be communicated. Therefore, the emphasis on logical and clear communication is paramount to uphold the standards of internal auditing and ensure that the findings are impactful and actionable.