3.3.3　How is Audit Objective Evidence Recorded?

The role of the auditor is to observe,recor d,verif y,and report.The auditor needs to be attentive in making obser vations and be experienced in recor ding t hose obser vations.Nothing should be committed to memory.It is i mpossible to recall all of the facts and figures t hat are presented during t he course of an audit unless t hey are pr operly recor ded.(https://www.daowen.com)

In conducting the audit,each auditor keeps notes that provide the basis f or the score assigned to each item.These notes contain sufficient detail,identification,and/or examples so that they assist the auditor in docu menting the findings at the end of the audit.If applicable,(i.e.,not a general finding),t hese findings need to be specific enough so that the auditor and/or the auditee and/or subsequent audits or examinations can retrieve t he item t hat led to t he finding.This is done by providing sufficient inf or mation about the finding including identification,location,and any other infor mation that may assist.