The auditor uses the checklist to record what has been discovered during the audit. This will be used to draw up an audit report for management. It is therefore important that auditors make an accurate and complete record of the audit as it progresses. If a non-compliance is found, there should be sufficient information and evidence recorded on the checklist to be able to report it accurately and completely. Remember that the audit report will be used as a starting point for the corrective actions and follow up.

Auditors should not worry about taking time to write down the information required fully and legibly.