To inform legal counsel, what key aspect must the auditor detail regarding the errors?

The key aspect that must be detailed regarding the errors is the cause of the error(s). Understanding the underlying reasons for errors is crucial for legal counsel as it helps to assess the potential liability, evaluate compliance, and implement corrective actions. Identifying the cause allows for addressing systemic issues that may lead to similar errors in the future and informs any necessary training or policy changes that should be initiated to prevent recurrence.

While knowing the amount of revenue lost, the number of claims audited, and the audit team involved can provide context, they do not address the fundamental issue of why the errors occurred. Legal counsel needs to have a clear picture of the causes to advise on potential legal implications and necessary steps for remediation, making the cause of the error(s) the most pertinent detail in this scenario.