Which component is NOT typically included in an audit report?

An audit report is a formal document that communicates the findings of an audit. The primary purpose of this report is to present the findings in a structured and professional manner, allowing the stakeholders to understand the results of the audit effectively.

A summary of audit findings is a critical component, providing a clear and concise overview of the results, highlighting key issues identified during the audit process. Recommendations are also an essential part of the report, as they suggest improvements or corrective actions based on the findings to enhance compliance and operational efficiency. Background information provides context for the audit, such as the scope, objectives, and methodologies used, which is important for understanding the environment in which the audit took place.

In contrast, personal anecdotes from the auditor do not belong in a formal audit report. This is because audit reports should maintain objectivity and professionalism, focusing solely on factual information and analysis. Personal stories or experiences are not relevant to the audit's findings and could undermine the credibility of the report. Therefore, including personal anecdotes would not be appropriate in an audit report.