What information is detailed in the background section of an audit report?

The background section of an audit report typically outlines the objectives and scope of the audit. This section provides context for the audit by explaining what the audit aims to achieve and the specific areas or processes that are being evaluated. Understanding the objectives helps the reader grasp the purpose of the audit, while the scope delineates the boundaries of what was examined, including any limitations or exclusions. This clarity is crucial for stakeholders to understand the findings and recommendations that will follow in the report.

The other options focus on different aspects that do not belong to the background section. Metrics and benchmarks, while important for analysis, are generally found in sections discussing findings or results. Personal information about the auditor is not relevant in the background context and is usually not included for confidentiality and professional ethics reasons. Government regulations could be mentioned in various parts of the report but are not specifically the focus of the background section either; rather, they can support the context in some parts of the audit process.